A government hospital employee receives a fixed monthly conveyance allowance to cover travel expenses for official duties. They are unsure if this allowance is exempt under Section 10(14) as they only submit a travel diary, not actual bills. The advice given is that such payments are typically covered by the standard deduction, and a separate exemption is unlikely unless actual expenses are incurred and claimed against the allowance.
16 February 2022
Sir I am state government employee working is govt hospital . So every month Rs 1500 fixed conveyance allowance received to meet the expenditure incurred on conveyance in performance of duties of an office. I submit just travelling dairy to my employer but not produce any bill or voucher to my employer. So I received Rs 1500 every month as fixed conveyance allowance. Then such conveyance allowance will be exempt u/s 10 (14) i ?