Section 4 - Amendment of section 10 - Direct Tax Laws (Second Amendment) Act, 1989

4. Amendment of section 10. In section 10 of the Income-tax Act,- (a) for clause (5), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989, namely :- (5) in the case of an individual, the value of any travel concession or assistance received by, or due to, him,- (a) from his employer for himself and his family, in connection with his proceeding on leave to any place in India; (b) from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service, subject to such conditions as may be prescribed (including conditions as to number of journeys and the amount which shall be exempt per head) having regard to the travel concession or assistance granted to the employees of the Central Government: Provided that the amount exempt under this clause shall in no case exceed the amount of expenses actually incurred for the purpose of such travel. Explanation .- For the purposes of this clause, family , in relation to an individual, means- (i) the spouse and children of the individual; and (ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual; ; (b) in clause (14), to sub-clause (ii), the following proviso shall be added and shall be deemed to have been added with effect from the 1st day of April, 1989, namely: - Provided that nothing in sub-clause (in) shall apply to any allowance in the nature of personal allowance granted to the assessee to remunerate or compensate him for performing duties of a special nature relating to his office or employment unless such allowance is related to the place of his posting or residence. .