SEA GOING ALLOWANCE

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The Sea Going Allowance for Indian Navy personnel is indeed exempt from income tax in India. This exemption is covered under Section 10(14)(ii) of the Income Tax Act and Rule 2BB(2) of the Income Tax Rules. These provisions specifically address special allowances for armed forces members serving in challenging or high-risk environments.

Lovepreet Singh

Lovepreet Singh (Querist)

17 July 2025 Is SEA GOING ALLOWANCE is in Exemption for Indian Armed forces defence personnel (INDIAN NAVY)??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 July 2025 Yes, the Sea Going Allowance (also referred to as Compensatory Allowance for Risk and Hardships while deployed at sea) for Indian Armed Forces defence personnel (Indian Navy) is exempt from income tax in India.
This exemption falls under Section 10(14)(ii) of the Income Tax Act read with Rule 2BB(2) of the Income Tax Rules, which covers various special allowances granted to armed forces personnel for duties in risky, uncongenial, or difficult conditions.

Lovepreet Singh

Lovepreet Singh (Querist)

18 July 2025 Thank you for such information

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 July 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

26 September 2025 Good luck...

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