Salary income

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 January 2015 Sir,
I want to file income tax return of one CRPF employee.
Is Washing Allowance,Ration Money
& Risk Allowance forming part of Salary Income? If Yes, then upto which extent?

Rupesh Jain

Rupesh Jain (Expert)
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15 January 2015 no it is not taxable.

Querist : Anonymous

Querist : Anonymous (Querist)

20 January 2015 sir
if i am able to know the section under which it is exempted

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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22 July 2025 For a CRPF employee, here’s the tax treatment of those allowances:

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### 1. **Washing Allowance & Ration Money:**

* These allowances are typically given to meet official expenses or personal maintenance costs.

* Generally, such allowances are **exempt from tax** if they are:

* Reimbursed based on actual expenses (not fixed amount), or
* Paid as fixed allowance but not exceeding the prescribed limits by the government.

* **Specific exemption:** There is **no direct section** explicitly mentioning washing allowance or ration money exemption, but they can be considered under **“Allowances not forming part of salary”** as per **Section 10(14)** and relevant **CBDT notifications** or exemptions applicable to armed forces / paramilitary employees.

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### 2. **Risk Allowance:**

* **Risk allowance** paid to armed forces, paramilitary personnel like CRPF is **exempt under Section 10(14)** read with Rule 2BB of Income Tax Rules.

* Rule 2BB lists specific allowances exempt from tax for armed forces, including risk or hardship allowance.

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### Summary:

| Allowance | Taxability | Relevant Section/Rule |
| ----------------- | ------------------------------------------------------ | ---------------------------------- |
| Washing Allowance | Usually exempt (if reimbursed or within govt. limits) | Section 10(14), CBDT notifications |
| Ration Money | Usually exempt if given as allowance for food expenses | Section 10(14), CBDT notifications |
| Risk Allowance | Exempt for armed forces & paramilitary | Section 10(14), Rule 2BB |

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If you want, I can help you draft an official opinion or cite relevant case laws and circulars on these exemptions. Would you like that?

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