TMI BlogPrescribed allowances for the purposes of clause (14) of section 10X X X X Extracts X X X X X X X X Extracts X X X X ..... demic, research and training pursuits in educational and research institutions; ( f ) 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. Explanation: For the purpose of clause ( a ), allowance granted to meet the cost of travel on transfer includes any sum paid in connection with transfer, packing and transportation of personal effects on such transfer. (2) For the purposes of sub-clause ( ii ) of clause ( 14 ) of section 10, the prescribed allowances, by whatever name called, and the extent thereof shall be the following, namely : Table Sl. No. Name of allowance Place at which allowance is exempt Extent to which allowance is Exempt (1) (2) (3) (4) 1. Any Special Compensatory Allowance in the nature of Special Compensatory (Hilly Areas) Allowance or High Altitude Allowance or Uncongenial Climate Allowance or Snow Bound Area Allowance or A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h III. All places located at a height of 1,000 metres or more month above the sea level, other than places specified at (I) and (II) above. ₹ 300 per month 2 Any Special Compensatory Allowance in the nature of Border Area Allowance, Remote Locality Allowance or Difficult Area Allowance or Disturbed Area Allowance I. ( a) Little Andaman, Nicobar and Narcondum Islands; ( b) North and Middle Andamans; ( c) Throughout Lakshadweep and Minicoy Ialands; ( d) All places on or north of the following demarcation line: Point 14600 (2881) to Sala MS 2686-Matau MS 6777 Sakong MT 1379-Bamong-Khonawa MO 2803 Nyapin MO 7525 - River Khru to its junction with the river Kamla MP - 2226 - Taliha Yapuik MK 7410 Gshong MK 9749 - Yinki Yong NF 4324-Damoroh MF 6208 Ahinkolin NF 8811 Kronli MG 2407 - Hanli NM 4096 Gurongon NM 4592-Loon NM 7579 - Mayuliang NM 0169-Chawah NM 9943 Kamphu NM 1125 Point 6490 (NM 1493) Vijayanagar NSA-486; ( e) Following areas in Himachal Pradesh : (i) Pangi Tehsil of Chamba District; (ii) Following Panchayats and village ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Following areas in Himachal Pradesh : ( i) Bharmour Tehsil, excluding Panchayats and villages covered by those specified at I(e)( i i) above of Chamba District; (i i) Chhota Bhangal and Bara Bhangal area of Kangra District; (ii i) Kinnaur District other than areas specified at I(e)( i v); (i v) Dodra - Kawar Tehsil, Gram Panchayats of Darkali in Rampur, Kashapath Tehsil and Munish, Ghori Chaibis of Pargana Sarahan of Shimla District. ₹ 1,050 per month IV. ( a) Throughout Aizawal District of Mizoram; ( b) Throughout Tripura except areas those specified at III(e); ( c) Throughout Manipur; ( d) Following areas of Himachal Pradesh : ( i) Jhandru Panchayat in Bhatiyat Tehsil, Churah Tehsil, Dalhousie Town (including Banikhet proper) of Chamba District; ( ii ) Outer Seraj (excluding Village of Jakat-Khana and Burow in Nirmand Tehsil of Kullu District; ( iii ) Following areas of Mandi District : (A) Chhuhar Valley (Joginder-nagar Tehsil); ( B ) Bagra, Chhatri, Chhot-dhar, Garagu-shain, Gatoo, Gharyas, Janjehli, Jaryar, Johar Kalhani Kalwan, Kho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... km. from the line of actual control or at places which may be declared as qualifying for Border Allowance from time to time by the State Government for their own staff. ₹ 750 per month V. Jog Falls in Shimoga District in Karnataka ₹ 300 per month. VI. ( a ) Throughout the State of Himachal Pradesh other than areas covered by those specified in I( e ), III( g ) and IV( d ) ( b ) Throughout the State of Assam and Meghalaya ₹ 200 per month. 3. Special Compensatory (Tribal Areas/Schedule Areas/Agency Areas) Allowance ( a ) Madhya Pradesh ( b ) Tamil Nadu ( c ) Uttar Pradesh ( d ) Karnataka ( e ) Tripura ( f ) Assam ( g ) West Bengal ( h ) Bihar ( i ) Orissa ₹ 200 per month. 4. 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 plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usive. ₹ 2,600 per month. 8. Compensatory Modified Field Area Allowance ( a ) Following areas in Punjab and Rajasthan : Areas West of line joining Jessai, Barmer, Jaisalmer, Pokharan, Udasar, Mahajan Ranges, Suratgarh, Lalgarh, Jattan, Abohar, Govindgarh, Fazilka, Jandiala Guru, Moga, Dholewal, Deas, Bir Sarangwal, Hussainiwala, Dera Baba Nanak, Laisain pulge upto the international border, all inclusive. ( b ) Following area in Haryana :- Satrod (Hissar). ( c ) Following areas in Himachal Pradesh :- Areas North of line joining Narkhanda, Keylong upto Field Area line/High Altitude line. ( d ) Following areas in Arunachal Pradesh and Assam : ( i ) Cachar and North Cachar Districts of Assam including Silchar; ( ii ) All areas of Arunachal Pradesh and Assam North of river Brahmaputra except Tejpur - Misamari and Field Areas. ( e ) Throughout Mizoram and Tripura. ( f ) Following areas in Sikkim and West Bengal :- Areas Northwards of line joining Sevoke LV 9112-Burdong LV 985-Sherwani LV 9453 -Bagrakot LW 0113-Damdim LW 1109-New Mal-Hasimara-QB 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y active field area allowance Whole of India ₹ 4,200 per month. 15 Any special allowance granted to the member of the armed forces in the nature of Island (duty) allowance Andaman Nicobar and Lakshadweep Group of Islands ₹ 3,250 per month: Provided that any assessee claiming exemption in respect of the allowances mentioned at serial numbers 7 and 8 shall not be entitled to the exemption in respect of the allowance referred to at serial number 2: Provided further that any assessee claiming exemption in respect of the allowance mentioned at serial number 9 shall not be entitled to the exemption in respect of disturbed area allowance referred to at serial number 2. 9 [ (3) Notwithstanding anything contained in sub-rule (1) and (2), an employee, being an assessee, - (i) who has exercised option under sub-section (5) of section 115BAC; or (ii) whose income is chargeable to tax under sub-section (1A) of section 115BAC, shall be entitled to exemption only in respect of the allowances mentioned in sub-clauses (a) to (c) of sub-rule (1) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
