Taxability of night halt allowances

This query is : Resolved 

27 April 2016 Kindly advise whether night halt allowances given to pilots as a part of their salary is exempt under section 10(14)?? A fixed amount is given or every night halt.

If yes, please advise whether it can be claimed as daily allowance under section 10(14)(i) or as allowance given to transport employees under section 10(14)(ii)??

27 April 2016 It can be claimed as daily allowance u/s 10(14)(i).

27 April 2016 Thankyou Sir. This allowance has not been reflected in form 16 under exemption under section 10.
Its there in pay slip. So can i claim its separate exemption ?

27 April 2016 It may in pay slip but not included in your total income. Check up with your employer. You can't claim it as separate exemption. If it is in the nature daily allowance to meet your night stay expenses it is exempted.

28 April 2016 Your Employer has not treat as exemption allowances so that they have not given exemption u/s 10 and that's why in form 16 you didn't see any exemption amount. You have to check whether they have added that allowances in your gross salary or not.


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