Field Area and disturb area allownces in Army

  Any special compensatory allowance in the nature of border area allowance or remote area allowance or difficult area allowance or disturbed area allowance is fully exempted from tax upto

(a)      1,300 per month for the Little Andaman, Nicobar & Narcondum Islands, Lakshadweep, Minicoy Islands, etc.

(b)      1,050 per month throughout Nagaland, Sikkim, etc.

(c)      750 per month throughout Aizwal district of Mizoram, Manipur, etc. 

A sum of 200 per month in respect of tribal area allowance is completely exempt from tax in the States of Madhya Pradesh, Uttar Pradesh, Karnataka, Tripura, Assam, West Bengal, Bthar, Orissa, Meghalaya, Tamil Nadu and parts of Himachal Pradesh.