Tax on "Special Travelling Allowance".

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..... . Representations were received by the Board from Air India as well as Indian Airlines against the direction of the Board to bring to tax the "Special Travelling Allowance". It has been clarified by the Air India Authorities as well as the Ministry of Tourism and Civil Aviation that the "Special Traveling Allowance" Which in the case of Air India has been renamed as "Special allowance" is nothing .....

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..... be exempt. 5. While the exemption is confined to the expenses actually incurred the I.T.O. while making the assessment of any recipient of such an allowance need not be very meticulous to determine whether the allowance has actually been spent. Instead a certificate may be obtained from each employee in receipt of such allowance that the allowance in question has actually been incurred by him dur .....

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