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10. 10(14) Travelling allowance to meet the cost of Exempt to the extent of
travel on tour or on transfer expenditure incurred for official
purposes
11. 10(14) Daily allowance to meet the ordinary daily Exempt to the extent of
charges incurred by an employee on expenditure incurred for official
account of absence from his normal place purposes
of duty
20. Sec. Special compensatory Allowance (Hilly Amount exempt from tax varies
10(14)read Areas) (Subject to certain conditions and from Rs. 300 to Rs. 7,000 per
with Rule locations) month.
2BB
21. Sec. Border area, Remote Locality or Disturbed Amount exempt from tax varies
10(14)read Area or Difficult Area Allowance (Subject from Rs. 200 to Rs. 1,300 per
with Rule to certain conditions and locations) month.
2BB
22. Sec. Tribal area allowance in (a) Madhya Up to Rs. 200 per month is
10(14)read Pradesh (b) Tamil Nadu (c) Uttar Pradesh exempt
with Rule (d) Karnataka (e) Tripura (f) Assam (g)
2BB West Bengal (h) Bihar (i) Orissa
23. Sec. Compensatory Field Area Allowance. If Up to Rs. 2,600 per month is
10(14)read this exemption is taken, employee cannot exempt
with Rule claim any exemption in respect of border
2BB area allowance (Subject to certain
conditions and locations)
24. Sec. Compensatory Modified Area Allowance. Up to Rs. 1,000 per month is
10(14)read If this exemption is taken, employee exempt
with Rule cannot claim any exemption in respect of
2BB border area allowance (Subject to certain
conditions and locations)
25. Sec. Counter Insurgency Allowance granted to Up to Rs. 3,900 per month is
10(14)read members of Armed Forces operating in exempt
with Rule areas away from their permanent
2BB locations. If this exemption is taken,
employee cannot claim any exemption in
respect of border area allowance (Subject
to certain conditions and locations)
27. Sec. High Altitude Allowance granted to armed a) Up to Rs. 1,060 per month
10(14)read forces operating in high altitude areas (for altitude of 9,000 to
with Rule (Subject to certain conditions and 15,000 feet) is exempt
2BB locations) b) Up to Rs. 1,600 per month
(for altitude above 15,000
feet) is exempt
28. Sec. Highly active field area allowance granted Up to Rs. 4,200 per month is
10(14)read to members of armed forces (Subject to exempt
with Rule certain conditions and locations)
2BB
29. Sec. Island Duty Allowance granted to Up to Rs. 3,250 per month is
10(14)read members of armed forces in Andaman and exempt
with Rule Nicobar and Lakshadweep group of Island
2BB (Subject to certain conditions and
locations)