It exemption

This query is : Resolved 

28 November 2012 Can any guide me for the exemption under section 10(14)ii

sub clause xii Underground allowance granted to an employee working in under ground mines. Rs. 800 per month.

My question is "Is this exemption allows for Tunnel work, the tunnel work is also in underground work".

Please guide me on this subject.

29 November 2012 My opinion is that

"mines means An excavation in the earth for extracting coal or other minerals"

so it is not applicable to tunnel workers.


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