Special Allowances - (New) Schedule III / (Old) Section 10(14)

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....he expenditure incurred on conveyance in performance of duties of an office or employment of profit where no free conveyance is provided by the employer; or • (e) Helper Allowance - any allowance granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of the duties of an office or employment of profit; or • (f) Research & training Allowance - any allowance granted for encouraging the academic, research and training pursuits in educational and research institutions; or • (g) Uniform Allowance - any allowance granted to meet the expenditure incurred on the purchase or maintenance of uniform for wear during the performance of the duties of an office or employment of profit. Condition • (a) Such allowance or benefit is not in the nature of a perquisite within the meaning of section 17(1); and • (b) such allowance or benefit is specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed. (b) Any allowance [ Schedule III Table (Sl. No. 13)&....

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....si side in Tehsil Mahore) Doda District Padder Illaqa; Niabat Nowgam (Kashmir Tehsil) Leh District Noyama, Nobre, Zanskar; all other places in district Baramulla District Gurez, Tangdar Sub-division, Keran Illaqa, Matchill Lakshadweep Entire UT All islands covered Mizoram Districts Chimptuipui; Lunglei Sikkim Entire State All areas covered Uttarakhand Districts Chamoli, Pithoragarh, Uttarkashi, Rudraprayag, Champawat Nagaland Entire State All areas covered Tripura Difficult Areas Only notified difficult areas Sl. No. 2 - Remote Locality Allowance (Tough Location II) Exemption Amount :- Rs. 4,500/- per Month Condition :- Cannot claim this allowance, if also claiming any following allowances: • Sl. 4 - Compensatory Field Area Allowance • Sl. 5 - Modified Field Area Allowance • Sl. 9 - Counter-Insurgency Allowance Area Covers: - Tough Location-II mentioned below table State / Region District / Area Specific Locations Himachal Pradesh Chamba â....

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.... areas in the two districts; Border Areas Areas not included in Sl.no. 1 and Areas within 8 km of Line of Actual Control (LAC) or notified border areas by the state government  for their own staff. Manipur Entire State All districts included Mizoram Aizawl District Entire district included Tripura Entire State Except areas already included in Sl. No. 1 Sl. No. 3 - Remote Locality Allowance (Tough Location III) Exemption Amount :- Rs. 1,500/- per Month Condition :- Cannot claim this allowance, if also claiming any following allowances: • Sl. 4 - Compensatory Field Area Allowance • Sl. 5 - Modified Field Area Allowance • Sl. 9 - Counter-Insurgency Allowance Area Covers :-Tough Location-III specified areas mentioned below the table  State / Region Areas Covered Himachal Pradesh Remaining areas not covered in Tough Location-I & II Assam & Meghalaya  Entire State West Bengal (Sundarbans) Working in Sundarban areas of South Dampier Hodge's line (e.g., Gosaba, Sagar, Kakdwip, Namkha....

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.... Hussainiwala, Dera Baba Nanak, Laisain pulge upto the international border, all inclusive. Haryana Satrod (Hisar) Himachal Pradesh Areas north of line Joining (Narkanda → Keylong → up to field/high-altitude line)  Assam (i) Cachar & North Cachar (incl. Silchar); (ii) Areas north of Brahmaputra (excluding Tezpur-Misamari & field areas) Arunachal Pradesh All area  Mizoram & Tripura Entire states Sikkim & West Bengal Areas north of line Joining - Sevoke LV 9112- Burdong LV 985-Sherwani LV 9453 -Bagrakot LW 0113-Damdim LW 1109-New Mal-Hasimara-QB 7894 Ganga Ram Tea Estate QA 1377 upto the High Altitude line/field area line/international border, all inclusive. Uttarakhand Areas north of line Joining - Uttarkashi, Karan Prayag, Gauchar, Joshimath, Chamoli, Rudra Prayag, Askote, Charamgad, Dharchula, Kausani and Narendra Nagar upto international border, all inclusive. Jammu & Kashmir (i) Areas west of line joining - Pattan, Baramulla, Kupwara, Drugmula, Panges, Mankes, Buniyar, Pantha Chowk, Khanabal, Anantnag, Khundru and Khru upto the existing High altitude line, all inclusive. ....

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....ea Cover Area:- Whole India Sl. No. 14 - Island Duty Allowance Exemption Amount :-  Area Type % of Basic Pay Capital areas of  Andaman:- Port Blair Lakshadweep :-  Kavaratti and Agatti 10% Difficult areas -  (i) North and Middle Andaman, South Andaman Excluding Port Blair (ii) Entire Lakshadweep Except Kavaratti, Agatti and Minicoy. 16% More difficult areas - Little Andaman, Nicobar group of Islands, Narcodum Islands, East Islands and Minicoy. 20% Eligible :- To the member of the armed forces Sl. No. 15 - Siachen Allowance Exemption :- Rs. 42,500/- per month Area Cover :- Siachen area of Ladakh Eligible :- To the members of the armed forces. Summary Table  Sl. No. Allowance Name Exemption Amount (Rs./Month) Conditions Area Coverage 1 Remote Locality Allowance (Tough Location I) 7,000 Not with Sl. 4, 5, 9 Andaman & Nicobar, Lakshadweep, Arunachal Pradesh, Sikkim, Nagaland, selected areas of Himachal Pradesh, J&K, Ladakh, Mizoram, Tripura, Uttarakhand 2 ....

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....ial purposes Travelling Allowance to meet the cost of travel on tour or on transfer Exempt to the extent of expenditure incurred for official purposes Daily Allowance to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty Exempt to the extent of expenditure incurred for official purposes Helper/Assistant Allowance Exempt to the extent of expenditure incurred for official purposes Research Allowance granted for encouraging the academic research and other professional pursuits Exempt to the extent of expenditure incurred for official purposes Uniform Allowance Exempt to the extent of expenditure incurred for official purposes CATEGORY-2 Exempt lower of: Amount of Allowance Received OR Limit specified Children Education Allowance Up to 100 per month per child up to a maximum of 2 children is exempt Hostel Expenditure Allowance Up to 300 per month per child up to a maximum of 2 children is exempt Transport Allowance is granted to an employee to meet expenditure on commuting between place of residence and place of duty Exempt upto (i) 1,600 per month ot....