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Conveyance Allowance Deduction u/s 10(14)(i) Requires Reimbursement of Actual Expenses for Tax Benefits.

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....Additional Conveyance allowance - any allowance granted to meet the expenditure incurred on conveyance in the performance of duties of office or employment of profit shall qualify for deduction under section 10(14)(i) of the Act only when there is reimbursement of the expenditure actually incurred. - HC....