20 October 2020
I have received kilometrage allowance of the f.y 2017-18 and 2018-19 in 2019 -2020 ( arrears). The same is exempt upto 70% of the amount received or 10000 p.m whichever is lower under section 10(14). On what amount will I Claim relief under section 89, the whole amount of allowance received or the taxable portion of allowance?