Risk allowance paid to crpf employees by central govt

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This query is : Resolved

Ashutosh Panigrahi (Querist)
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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)
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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)
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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)
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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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