Salary Specific Exemption under section 10

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....pter of Salary 10(10A) Pension Please refer chapter of Salary 10(10AA) Leave Encashment Salary Please refer chapter of Salary 10(10B) Retrenchment Compensation Exempt of the least amount from the following: * Actual amount received * 5,00,000 * 15 days average pay x completed year of service or part thereof in excess of 6 months 10(10BB) Payments made under the Bhopal Gas Leak Disaster (Processing of Claims) Act, 1985 or scheme Fully Exempt 10(10C) read with Rule 2BA Voluntary Retirement Exempt up to the extent of 5,00,000 For details please refer chapter of Salary. 10(10CC) Tax on non-monetary perquisites paid by employer Exempt to the extent of tax paid by the employer. 10(11) Any payment from a provident fund ....

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...., 2025 w.e.f. 01.04.2026] Does not exceed 25% of the amount of contribution made by him        10(13) Any payment from an approved superannuation fund Subject to conditions. For details please refer chapter of Salary. 10(13A) read with Rule 2A House Rent Allowance Exemption of HRA will be available up to the minimum of the following three options: * Actual house rent allowance received from your employer * Actual house rent paid by you minus 10% of your basic salary * 50% of your basic salary if you live in a metro or 40% of your basic salary if you live in a non-metro. For details refer chapter of Salary. 10(14) i. Children Education Allowance Up to 100 per month per child up to a maximum of 2 c....

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....e extent of expenditure incurred for official purposes 10(14) x. Uniform Allowance Exempt to the extent of expenditure incurred for official purposes 10(14) xi. Tribal area allowance in (a) Madhya Pradesh (b) Tamil Nadu (c) Uttar Pradesh (d) Karnataka (e) Tripura (f) Assam (g) West Bengal (h) Bihar (i) Orissa Up to 200 per month 10(14) xii. Compensatory Field Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locations) Up to 2,600 per month 10(14) xiii. Compensatory Modified Area Allowance. If this exemption is taken, employee cannot claim any exemption in respect of border area allowance (Subject to certain conditions and locatio....