Regarding helper allowance under section 10(14)

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Dear Experts ,

Please help me on  the following issues regarding Helper allowance under section 10(14) of  Income Tax Act,1961 :

1. The pre-requisites to claim Helper allowance for a director.

2.The amount of Helper allowance which is considered reasonable under Income Tax Act.

 

Thanks in advance

Replies (1)
pre-requisites :

1) that expenditure should be incurred for a helper
2) specifically for performance duties (official)

there is no term called as reasonable depends on the situation, example

a president of a company has a personal helper to take care of his daily appointments etc can be a helper... they can give any amount

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