Deduction of tax at source—Taxability of transport allowance—Clarification—Regarding

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....dations of the Fifth Central Pay Commission forms part of taxable salary for the purposes of deduction of tax at source. 2. The matter has been considered by the Board. The transport allowance granted to the employees of the Central Government is to compensate them for the cost incurred on account of commuting between the place of residence and the place of duty. This allowance cannot be said to ....