TaxTMI 
TaxTMI 
Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
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.... (f) any allowance granted for encouraging the academic, research and training pursuits in educational and research institutions; or (g) 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. (2) The following, by whatever name called, shall be the allowances for the purposes of Schedule III [Table: Sl. No. 13] to the Act and the extent thereof shall be the following;- Sl. No. Name of allowance Place at which allowance is exempt Extent to which allowance is exempt A B C D 1. Any Special Compensatory (Remote Locality) Allowance Places covered under Tough Location Allowance-I. (a) Andaman and Nicobar Islands: Middle Andamans, North Andaman, Little Andaman, South Andaman (including Port Blair), Nicobar and Narcondum islands. Rs. 7000 per month, when not claimed exemption mentioned at Sl. No. 4,5 or 9. (b) Throughout Arunachal Pradesh (c) Himachal Pradesh (i) Chamba District (A) Pangi Tehsil (B) Bharmour Tehsil. (ii) Kinnaur District. (iii) Kangra District; ....
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....ani Kalwan, Kholanal, Loth, Silibagi, Samachan, Thachdhar, Tachi and Thana. (C) Following Panchayats of Dharampur Block: Binga, Kamlah, Saklana, Tanyar and Tarakholah (D) Following Panchayats of Karsog Tehsil; Balidhar, Bagra, Gopalpur, Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahan and Teban. (E) Following Panchayats of Sundernagar Tehsil: Bohi, Batwara, Dhanyara, Paura-Kothi, Seri and Shoja. (iv) Kangra District: (A) Dharamsala Town and the following offices located outside its Municipal limits but included in Dharamsala Town for purposes of eligibility to Special Compensatory (Remote Locality) Allowance: I. Women's Industrial Training Institute, Dari. II. Mechanical Workshop, Ramnagar. III. Child Welfare and Town and Country Planning Offices, Sakoh. IV. CRFS Office at lower Sakoh. V. Kangra Milk Supply Scheme, Dugiar. VI. Himachal Road Transport Corporation Workshop, Sudher. VII. Zonal Malaria Office, Dari. VIII. Forest Corporation Office, Shamnagar. IX. Tea Factory, Dari X. Irrigation and Public Health Subdivision, Dari. XI. Settlement office, Shamnagar. ....
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.... Dampier Hodge's line, namely, Bhagatush Khali (Rampura), Kumirmari (Bagna), Jhinga Khali, Sajnakhali, Gosaba, Amlamathi (Bidya), Canning, Kultali, Piyali, Nalgaraha, Raidighi, Bhanchi, Pather Partima, Bhagabatpur, Saptmukhi, Namkhana, Sikarpur, Kakdwip, Sagar, Mausini, Kalinagar, Haroa, Hingalganj, Basanti, Kuemari, Kultola, and Ghusighata (Kulti) area. (e) Scheduled tribal area and bad climate areas in States where Scheduled tribal area allowance and bad climate allowance is admissible by the order of State Governments. 4. Compensatory Field Area Allowance. (a) Following areas in Arunachal Pradesh :- Rs.13500 per month. (i) Tirap and Changlang Districts; (ii) All areas North of line joining point 4448 in LZ 4179-Nukme Dong MS 3272-Sepla MT 2969- Palin MO 9213-Daporijo NR 5841-Along NL 1273-Hunli NM 3196-Tidding Tuwi MT 6369- Hayuliang NN 0170-Tawaken MT 8136- Champai Bun NM 8814, all inclusive. (b) Throughout Manipur and Nagaland. (c) Following areas in Sikkim :- All areas North and North East of line joining Phalut LV 4750-Gezing LV 7059-Mangkha LV 6160-Penlang La LW 0666-Rangli LW 1448-BP 1 in LW 2453 on Indo-Bhutan Border, all inclusiv....
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....an Prayag, Gauchar, Joshimath, Chamoli, Rudra Prayag, Askote, Charamgad, Dharchula, Kausani and Narendra Nagar upto international border, all inclusive. (h) Following areas in Jammu and 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. (ii) Areas West of line joining - BP-19, Brahmanadi- Bari, Jindra, Dhansal, Katra, Sanjhi Chatt, Batote, Patnitop, Ramban and Banihal upto the existing High altitude line, all inclusive. 6. Any allowance granted to an employee working in any transport system to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place, where such employee is not in receipt of daily allowance. Whole of India. 70% of such allowance up to a maximum of Rs.25000 per month. 7. Children Education Allowance. Whole of India. Rs.3000 per month per child up to a maximum of two children. 8. Any allowance granted to an employee to meet the hostel expenditure on his child. Whole of I....