Is nursing allowance taxable? Nursing allowance will not be treated as a part of pay as already decided vide Ministry of Health and Family Welfare Oder No. Z-28015 / 86 / 97-N dated 28th July, 1998. please confirm
Thank you!
Nursing allowance taxable?
Replies (4)
Quick Summary
No not taxable.
under which section
Then which section is claimed
Generally taxable:
• Sec 10(14) and Rule 2BB list specific exempt allowances (travel on tour, daily allowance, conveyance for official duty, uniform, research, children education, hostel, etc.). A nursing allowance paid to nurses for their duties isn't on that list. It is a special allowance forming part of salary, and taxable.
• The MoHFW order saying it isn't "pay" relates to service rules (e.g. not counted for DA or pension). It doesn't create an income-tax exemption.
• A uniform allowance (for nursing uniforms) is exempt to the extent actually spent (Rule 2BB(1)(f)), in the old regime only.
• In the new regime, these exemptions (except a few) don't apply.
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