Specifies the following special allowances, specifically granted u/s 10(14)(i) - 0143(E) - Income Tax

Specifies the following special allowances, specifically granted u/s 10(14)(i) Notification Number: 0143(E) Dated 21-02-1989 In exercise of the powers conferred by sub-clause (i) of clause (14) f section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following special allowances, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, for the purposes of the said sub-clause, namely:- (a) any allowance (by whatever name called) granted to meet the cost of travel on tour or on transfer. Explanation.- For the purposes of this clause, "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; (b) 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. ( Sd. ) Arbind Modi, Under Secretary to the Government of India . File Number: 142/41/88-TPL