Risk allowance paid to crpf employees by central govt

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This query is : Resolved

Ashutosh Panigrahi (Querist)

30 September 2015 Sir,
One of my clients working in CRPF( Central Reserve Police Force)receives Risk Allowance every month.

Can it be claimed as Counter-Insurgency Allowance U/s 10(14) of Income Tax Act ?

I would be thankful if I get a prompt reply on my query.

Thanks & regards,

Ashutosh Panigrahi

Amol S Joglekar

Amol S Joglekar (Expert)

30 September 2015 It is taxable.

It can not be said to be wholly, necessarily and exclusively incurred in the performance of the duties.

Ashutosh Panigrahi

Ashutosh Panigrahi (Querist)

09 October 2015 Sir,

Thanks for your opinion. But Risk Allowance is proportionately deducted when a CRPF personnel is on leave.

This way can we not prove that it is wholly,necessarily & exclusively incurred in the performance of duties ?

Regards,
CMA ASHUTOSH PANIGRAHI

Amol S Joglekar

Amol S Joglekar (Expert)

11 October 2015 No. That is not the intent of the LAW. Negativity can not be used to prove the proposition.

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