Prescribed allowances for the purposes of clause (14) of section 10.
Income Tax •
Income tax Rules Rule
2BB. (1) For the
purposes of sub-clause (i) of
clause (14) of section 10,
prescribed allowances, by whatever name called, shall be the following, namely
:—
(a)
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any allowance
granted to meet the cost of travel on tour or on transfer;
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(b)
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any allowance,
whether, granted on tour or for the period of journey in connection with
transfer, to meet the ordinary daily charges incurred by an employee on
account of absence from his normal place of duty;
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(c)
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any allowance
granted to meet the expenditure incurred on con-veyance in performance of
duties of an office or employment of profit :
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Provided that free
conveyance is not provided by the employer;
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(d)
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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;
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(e)
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any allowance
granted for encouraging the academic, research and training pursuits in
educational and research institutions;
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(f)
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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.
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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.
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(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.
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Name of allowance
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Place at which allowance is exempt
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Extent to which allowance is exempt
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(1)
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(2)
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(3)
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(4)
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1.
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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 Avalanche Allowance
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I. (a)
Manipur Mollan/RH-2365.
(b) Arunachal Pradesh
(i) Kameng;
(ii) North Eastern Arunachal Pradesh
where heights are 9,000 ft. and above;
(iii) Areas east or west of Siang
and Subansiri sectors
(c) Sikkim
(i) Area North-NE-East of line
Chhaten LR 0105, Launchung LR 1902, pt. 4326 LW 1790, pt. 4349 LW 1479, pt.
3601 LW 1471 to mile 13 LW 1367 to Berluk LW 2253.
(ii) All other areas at 9,000 ft.
and above.
(d) Uttar Pradesh
Areas of Harsil,
Mana and Malari Sub-divisions and other areas of heights at 9,000 ft. and
above.
(e) Himachal Pradesh
(i) All areas at 9,000 ft. and above
ahead of line joining Puhka-jakunzomla towards the bower.
(ii) Area ahead of line joining
Karchham and Shigrila towards the bower.
(iii) All areas in Kalpa, Spiti,
Lahul and Tisa.
(f) Jammu and Kashmir
(i) All areas from NR 396950 to NR
350850, NR 370790, NR 311776 North of Shaikhra Village, North of Pindi
Village to NR 240800.
(ii) Areas of Doda, Sank and other
posts located in areas at a height of 9,000 ft. and above.
(iii) North of line Kud-Dudu and
Bastt-garh, Bilwar, Batote and Patnitop.
(iv) All areas ahead of Zojila
served by Road Srinagar-Zojila-Leh in Leh District.
(v) Gulmarg - All areas forward of
line joining Anita Linyan 3309 - Kaunrali - 2407.
(vi) Uri South - All areas forward
of Kaunrali - Kandi 1810 Kustam 1505 - Sebasantra 1006 Changez 0507 - Jak
19904 Keekar 9704 Jamun 9607 Neeta 9508.
(vii) BAAZ Kaiyan Bowl - All areas
forward of Dulurja 9712-BAAZ 0317 - Shamsher 0416 including New Shamsher 0615
- Zorawar 1017 - Malaugan Base 1027 - Radha 0836 to Nastachun Pass 9847.
(viii) Tangdhar - All areas west of
Nastachun Pass Tangdhar Bowl and on Shamshabari Range and forward of it.
(ix) Karan and Machhal sub-sectors -
All areas along the line Pharkiangali 0869 to Z Gali 4376 andforward of
Shamshabari Range.
(x) Panzgam, Trehgam and Drugmul.
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[Rs. 800] per month
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II. Siachen area
of Jammu and Kashmir
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[Rs. 7,000] per
month
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III. All places located at a height of 1,000 metres or more
above the sea level, other than places specified at (I) and (II) above.
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[Rs. 300] per month
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[2.
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Any Special
Compensatory Allowance in the nature of Border Area Allowance, Remote
Locality Allowance or Difficult Area Allowance or Disturbed Area Allowance
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I. (a)
Little Andaman, Nicobar and Narcondum Islands;
(b) North and Middle Andamans;
(c) Throughout Lakshadweep and
Minicoy Islands;
(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 Pancha-yats and
villages of Bharmour Tehsil of Chamba District :
(A) Panchayat :
Badgaun, Bajol, Deol
Kugti Naya-gam and Tundah.
(B) Villages :
Ghatu of Gram
Panchayat Jagat Kanarsi of Gram Panchayat, Cauhata.
(iii) Lahaul and Spiti District;
(iv) Kinnaur district:
(A) Asrang, Chitkul and Hango Kuno
Charang Panchayats;
(B) 15/20 Area comprising the Gram
Pancha-yats of Chhota Khamba, Na-thpa and Rupi;
(C) Pooh Sub-Division excluding the
Panchayat Areas specified above.
(v) 15/20 Area of Rampur Tehsil
comprising of Panchayats of Koot, Labana-Sadana, Sarpara and Chandi Branda of
Shimla District.
(vi) 15/20 Area of Nirmand Tehsil,
comprising the Gram Panchayats of Kharga, Kushwar and Sarga of Kullu
District.
(f) Chimptuipui District of Mizoram
and areas beyond 25 km. from Lunglei town in Lunglei District of Mizoram.
(g) Following areas in Jammu and
Kashmir:
(i) Niabat Bani, Lohi, Malhar and
Macchodi of Kathua District;
(ii) Dudu Basantgarh Lander Bhamag
Illaqa, Thakrakote and Nagote of Udhampur District;
(iii) All areas in Tehsil Mahore
except those specified at III(f)(i) below in Udhampur District;
(iv) Illaqas of Padder and Niabat
Nowgaon in Kishtwar Tehsil of Doda District;
(v) Leh District;
(vi) Entire Gurez - Niabat, Tangdhar
Sub-Division and Keran Illaqa of Baramulla District.
(h) Following areas of Uttar Pradesh
:—
(i) Chamoli District;
(ii) Pithoragarh District;
(iii) Uttarkashi District.
(i) Throughout Sikkim State.
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Rs. 1,300 per month
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II.Installations in the Continental Shelf of India and the
Exclusive Economic Zone of India.
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Rs. 1,100 per month
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III.(a)Throughout
Arunachal Pradesh other than areas covered by those specified at I(d) above.
(b) Throughout Nagaland State.
(c) South Andaman (including Port
Blair).
(d) Throughout Lunglei District
(excluding areas beyond 25 km. from Lunglei town) of Mizoram.
(e) Dharmanagar, Kailasahar, Amarpur
and Khowai in Tripura.
(f) Following areas in Jammu and
Kashmir :
(i) Areas up to Goel from Kamban
side and areas upto Arnas from Keasi side in Tehsil Mahore of Udhampur
District;
(ii) Matchill in Baramulla District.
(g) Following areas in Himachal
Pradesh :
(i) Bharmour Tehsil, excluding
Panchayats and villages covered by those specified at I(e)(ii) above of Chamba District;
(ii) Chhota Bhangal and Bara Bhangal
area of Kangra District;
(iii) Kinnaur District other than
areas specified at I(e)(iv);
(iv) Dodra - Kawar Tehsil, Gram
Panchayats of Darkali in Rampur, Kashapath Tehsil and Munish, Ghori Chaibis
of Pargana Sarahan of Shimla District.
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Rs. 1,050 per month
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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) Cuter 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, Jan-jehli, Jaryar, Johar Kalhani Kalwan,
Kho-lanal, Loth, Silibagi, Somachan, Thach-dhar, Tachi and Thana Panchayats
of Thunag Tehsil;
(C) Binga, Kamlah, Saklana, Tanyar
and Tarakholah, Panchayats of Dharampur Block;
(D) Balidhar, Bagra, Gopalpur,
Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahan and Teban, Pan-chayats of
Karsog Tehsil;
(E) Bohi, Batwara, Dhanyara,
Paura-Kothi, Seri and Shoja, Panchayats of Sundernagar Tehsil.
(iv) Following areas and offices of
Kangra District :
(A) Dharamshala town and Women's
ITI; Dari, Mechanical Workshop, Ramnagar; Child Welfare and Town Country
Planning Offices, Sakoh; CRSF Office at lower Sakoh; Kangra Milk Supply
Scheme, Shamnagar; Tea Factory, Dari; Forest Corporation Office, Sham-nagar;
Tea Factory, Dari; Settlement Office,
Shamnagar and Binwa
Project, Sham-nagar. Offices located outside the Municipal limit of
Dharamshala town but included in Dharamshala town for purposes of eligibility
to special Compensatory (Remote Locality) Allowance;
(B) Palampur town, including HPKVV
Campus at Palampur and H.P. Krishi Vishvavidya-laya Campus; Cattle
Deve-lopment Office/ Jersy Farm, Banuri; Sericulture Office/Indo-German
Agriculture Workshop/HPPWD Division, Bundla; Electrical Sub-Division, Lohna;
D.P.O. Corporation, Bundla and Electrical HPSEE Division, Ghuggar offices
located outside the Municipal limits of Palam-pur town but included in
Palampur town for the purpose of above allowance;
(v) Chopal Tehsil; Ghoris, Panjgaon,
Patsnu, Naubis and Teen Koti of Pargana Sarahan; Deothi Gram Pancha-yat of
Taklesh Area; Pargana Barabis; Kasba Rampur and Ghori Nog of Pargana Rampur
of Rampur Tehsil of Shimla District and Shimla Town and its suburbs (Dhalli,
Jatog, Kasumpti, Mashobra, Taradevi and Tutu);
(vi) Panchayats of Bani, Bakhali
(Pachhad Tehsil), Bharog Bhe-neri (Paonata Tehsil), Birla (Nahan Tehsil),
Dibber (Pachhad Tehsil) of Thanan Kasoga (Nahan Tehsil) in Sirmour District
and Transgiri Tract of Sirmour District;
(vii) Mangal Panchayat of Solan
District;
(e) Following areas in Jammu and
Kashmir :
(i) Areas in Poonch and Rajouri
Districts excluding the towns of Poonch and Rajouri and Sunderbani and other
Urban areas in the two districts;
(f) Following areas in Jammu and Kashmir
:
Areas not included
in I(g), III(f) and IV(e) above, but which are within a distance of 8 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.
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Rs. 750 per month
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V. Jog Falls in Shimoga District in Karnataka.
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Rs. 300 per month.
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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
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Rs. 200 per month.]
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3.
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[Special
Compensatory (Tribal Areas/Schedule Areas/Agency Areas) Allowance]
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(a) Madhya Pradesh
(b) Tamil Nadu
(c) Uttar Pradesh
(d) Karnataka
(e) Tripura
(f) Assam
(g) West Bengal
(h) Bihar
(i) Orissa
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[Rs. 200] per month.
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4.
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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, provided that such employee is not
in receipt of daily allowance
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Whole of India
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70 per cent of such
allowance up to a maximum of [Rs. 10,000] per month.
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5.
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Children Education
Allowance
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Whole of India
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[Rs. 100] per month
per child up to a maximum of two children.
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6.
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Any allowance
granted to an employee to meet the hostel expenditure on his child
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Whole of India
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[Rs. 300] per month
per child up to a maximum of two children.
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7.
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Compensatory Field
Area Allowance
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(a) Following areas in Arunachal
Pradesh :—
(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-Hayu-liang 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 inclusive.
(d) Following areas in Himachal
Pradesh :
All areas East of
line joining Umasila NV 3951-Udaipur NY 8663-Manikaran SB 2300-Pir Parbati
Pass TA 1459-Taranda TA 2335-Barasua Pass TA 8801, all inclusive.
(e) Following areas in Uttar Pradesh
:—
All areas North and
North-East of line joining Barasua Pass Gangnani TG 1362-Govind Ghat TG
0937-Tapovan TH 1822-Musiari TN 8982-Relagad TO 2466, all inclusive.
(f) Following areas in Jammu and
Kashmir :—
(i) Areas North and East of line
joining Zojila MU 3036-Baralachala NE 6672 along the Great Himalayan Range,
all inclusive;
(ii) All areas West of line joining
point 1556 in NR 5470-Gulmarg MT 3105-Naushara MY 3105-Ringapat MT
2133-Handwara MT 2043-Laingyal MT 2339-Point 8405 in NG 4565-North of line
joining point 8403-Bunakut MT 5453-Razan NN 2239-Zojila, all inclusive;
(iii) All areas West of line joining
tip of Chicken Neck RD 7073-Canal junction RD 6364-Mawa Brahmana RD
6183-Chauki RD 6393-Road junction RD 6499-Baramgala MY 3854-Point 1556 in NR
5470, all inclusive.
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[Rs. 2,600] per
month.
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8.
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Compensatory
Modified Field Area Allowance
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(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 Brahma-putra 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 7894 Ganga Ram Tea Estate QA 1377
upto the High Altitude line/field area line/inter-national border, all
inclusive.
(g) Following areas in Uttar Pradesh
:—
Areas North of line
joining Uttarkashi, Karan Prayag, Gauchar, Joshimath, Chamoli, Rudra Prayag,
Askote, Char-amgad, Dharchula, Kausani and Narendra Nagar upto inter-national
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, Brahmana-di-Bari, Jindra, Dhansal, Katra, Sanjhi Chatt, Batote,
Patnitop, Ram-ban and Banihal upto the existing High altitude line, all
inclusive.
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[Rs. 1,000] per
month
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9.
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Any special
allowance in the nature of counter-insurgency allowance granted to the
members of armed forces operating in areas away from their permanent
locations [***]
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Whole of India
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[Rs. 3,900] per
month.
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10.
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1[***]
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2[***]
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3[***]
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[11.
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Transport allowance
granted to an employee, who is blind [or deaf and dumb] or orthopaedically handicapped
with disability of lower extremities, to meet his expenditure for the purpose
of commuting between the place of his residence and the place of his duty
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Whole of India
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[Rs.3200 per month]]
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[12.
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Underground
Allowance granted to an employee who is working in uncongenial, unnatural
climate in underground [***] mines
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Whole of India
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Rs. 800 per month.]
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[13.
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Any special
allowance in the nature of high altitude (uncongenial climate) allowance granted
to the member of the armed forces operating in high altitude areas
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(a) For altitude of 9,000 to 15,000
feet
(b) For altitude above 15,000 feet
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Rs. 1,060 per month.
Rs. 1,600 per month.
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14.
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Any special
allowance granted to the members of the armed forces in the nature of special
compensatory highly active field area allowance
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Whole of India
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Rs. 4,200 per
month.]
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[15.
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Any special
allowance gran-ted to the member of the armed forces in the nature of Island
(duty) allowance
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Andaman &
Nicobar and Lakshadweep Group of Islands
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Rs. 3,250 per
month:]
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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.]
4[(3) Notwithstanding anything contained in sub-rule (1) and (2), an
employee, being an assessee, who has exercised option under sub-section (5) 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) and at serial no. 11 of the
Table below sub-rule (2) to the extent and subject to the conditions, if any,
specified therein.]