query

Yes. Refer section 10(14) of Income Tax Act, 1961 and rule 2BB of Income Tax Rules. May be you can find something.

Regards,

Devendra Kulkarni

No... whole special allowance received is taxable....

yes u/s 10(14) special allowances such as conveyance,helper,uniform,transfer,research allowance are exempt upto the amount actually spent .......
As per rule 2BB ,
1.children education allowance exempt upto 100 per month per child (max. 2 children)
2.children hostel allowance exempt upto 300 per month per child..(max. 2 children)
3.transpoort allwance exempt upto 800 per month ( 1600 per month in case of diabled person)
4.for transport employees exempt upto 6000 per month or 70% of the allowance whichever is lower...

regards,

allowances can never be claimed as a deduction...they are either taxable or exempted....and special allowances are always taxable.

(i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred¹ in the performance of the duties of an office or employment of profit², ³[as may be prescribed], to the extent to which such expenses are actually incurred for that purpose ;

                      (ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit² are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, ⁴[as may be prescribed and to the extent as may be prescribed] :]

There is no deduction available for special allownce..

only specified alllowances are eligible for deduction like - travelling allowance, children education allowance...

Originally posted by : Sneha..sunshine..
	yes u/s 10(14) special allowances such as conveyance,helper,uniform,transfer,research allowance are exempt upto the amount actually spent ....... As per rule 2BB , 1.children education allowance exempt upto 100 per month per child (max. 2 children) 2.children hostel allowance exempt upto 300 per month per child..(max. 2 children) 3.transpoort allwance exempt upto 800 per month ( 1600 per month in case of diabled person) 4.for transport employees exempt upto 6000 per month or 70% of the allowance whichever is lower... regards,

agreed

all special allowances except the ones covered under sec10(14) are taxable.