09 February 2011
vehicle maintenance -petrol/ maintenace bills u/s 10 (14) . can we allow to Rs.800 pm without any bills. or it is necessary to have 2 wheelers licience? for the employee to claim the above deductions.
10 February 2011
U/s 10(14), the allowance of Rs 800/ is exempt subject to the condition that the same should be expended by the employee. There is no need for driving license to claim the above deduction. This allowance is meant for the purpose of travelling between home to office only. You can show auto rickshaw fare paid. Bills are as such not required.