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Applicability of Sec.10(14) to allowance unspent.

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Full Text of the Document

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....cessarily and exclusively incurred in the performance of the duties of an office or employment of profit to the extent to which such expenses are actually incurred for that purpose. Daily allowance given to employees of the Central and state government go abroad on official duty the allowances granted to them are exempt from tax in terms of sec.10(7) provided the employee is a citizen of INDIA. Th....