Allowance Exemptions Sections

1. Nursing Allowance is Exempted or taxable or non taxable, if yes then where I can shown in itr ( sec - 10 10B) or else.

2. NPS Employer Contribution can be exempted because it shown in both side of payslip in addictions and earnings.
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Is nursing allowance paid to the nursing officer in the hospital taxale or not 

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