Conveyance Reimbursement,Uniform Allowance, Internet Reimbursement

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I am filing my ITR under the Old Regime. My company Form 16 shows 

Conveyance Reimbursement

Uniform Allowance, and

Internet Reimbursement 

 Can I claim exemptions for these under Section 10(14)(i)?

 

Requesting expert guidance

Replies (6)

@ Vikas Kakkar

Check the following

https://margcompusoft.com/m/section-10-14-i-and-rule-2bb-of-income-tax/?srsltid=AfmBOopf857IAOgn3niEI-ZES8Njl7lnc0lLNpLnyOCdR3g_4R8IbGzx

Thanks , link is not working.
pls suggest is it non-taxable under old regime

@ Vikas Kakkar

Anything not directly connected to performing of the  job is not exempt as per the list.

I suspect, if the employer has already deducted TDS and same showing in 26AS, then the allowance may not be exempt.

However, standard deduction may still apply.

Thank very much Ranjan Ji

1) The conveyance allowance was credited to my salary only after I submitted expense reports to the company. The total amount is around ₹54,000. In Form 16 (prepared under the new tax regime), tax has been deducted on this. Since I am filing my ITR under the old tax regime, my doubt is whether I need to pay tax on this amount or if it is exempt under Section 10(14)(i) as Conveyance Reimbursement

 

2) A Uniform Allowance of ₹39,014 has been credited and tax has been deducted on it in Form 16 (prepared under the new tax regime). How should this be treatedwhile filing under the old tax regime? Do I need to pay tax on this amount, or can it be claimed as exempt under Section 10(14)(i) as Uniform Allowance?

 

 

Any expert guidance on this would be greatly appreciated.

 

 

 

From Income Tax Dept:-

Prescribed allowances for the purposes of clause (14) of section 10.

2BB. (1) For the purposes of sub-clause (i) of clause (14) of section 10, prescribed allowances, by whatever name called, shall be the following, namely :—

(a)   any allowance granted to meet the cost of travel on tour or on transfer;
(b)   any allowance, whether granted on tour or for the period of journey in connection with transfer, to meet the ordinary daily charges incurred by an employee on account of absence from his normal place of duty;
(c)   any allowance granted to meet the expenditure incurred on conveyance in performance of duties of an office or employment of profit :
    Provided that free conveyance is not provided by the employer;
(d)   any allowance granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of the duties of an office or employment of profit;
(e)   any allowance granted for encouraging the academic, research and training pursuits in educational and research institutions;
(f)   any allowance granted to meet the expenditure incurred on the purchase or maintenance of uniform for wear during the performance of the duties of an office or employment of profit.

@ Vikas Kakkar

I posted the Section 14(10) from ITD, but you must be already aware of same.

So do accordingly.


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