https://www.taxtmi.com/article/detailed?id=17101 Section 10(14)(i) exempts employer-granted allowances covered by Rule 2BB only to the extent of expenditure actually incurred wholly, necessarily and exclusively for official duties. It is not a general deduction for salaried employees or routine personal commuting costs. Bank statements, fuel bills, Form 16, or an entry in the income-tax return utility do not independently establish eligibility. The claimant must show that an eligible allowance was granted and that qualifying official expenditure was actually incurred. Unsupported refund claims remain open to verification and scrutiny. en-us Tue, 04 Aug 2026 08:40:46 +0530 Tue, 04 Aug 2026 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17101 Section 10(14)(i) exempts employer-granted allowances covered by Rule 2BB only to the extent of expenditure actually incurred wholly, necessarily and exclusively for official duties. It is not a general deduction for salaried employees or routine personal commuting costs. Bank statements, fuel bills, Form 16, or an entry in the income-tax return utility do not independently establish eligibility. The claimant must show that an eligible allowance was granted and that qualifying official expenditure was actually incurred. Unsupported refund claims remain open to verification and scrutiny. Articles Income Tax Tue, 04 Aug 2026 08:40:46 +0530 https://www.taxtmi.com/article/detailed?id=17101