What are the special allowances which are exempt to the extent amount received or the amount spent?

Answer 1

• Travel on tour or on transfer
• Ordinary daily charges incurred on account of absence from normal place of duty
• Conveyance allowance granted to meet the expenditure incurred on conveyance, performance of duties, provided free conveyance is not provided by the employer.
• Expenditure incurred on a helper in the performance of duties.
• The academic, research and training pursuits in educational and research institutions.
• Purchase or maintenance of uniform for wear during the performance of duties.