10(14)(i) and 10(14)(ii)

which type of allowance allowed and extra standard deduction
Replies (1)
  • Section 10(14)(i) is for official work expenses; you get an exemption only on the actual amount spent.

  • Section 10(14)(ii) is for personal expenses; you get a fixed monthly exemption regardless of actual spending, up to the limits set by law.

  • There is no "extra" standard deduction for these; you simply receive the standard flat deduction on your total salary.

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