Regarding Section 10 (14) (c) of the Income Tax Act.

Hi Members, Good day!!!!!!!!! I have one query regarding Section 10 (14) (c) of the Income Tax Act. Clause (c ) of subsection (14) of Section (10) specially saying that “ Any allowance granted to meet the expenditure incurred on conveyance in performance of duties of an office/employment of profit. Provided free conveyance is not provided by the employer.” My wife is working for a Home based Job for a US Consultancy (Marketing H1 B Consultants). Her annual salary with commissions is 5.3 lakhs. Her company's branch is in India. But all the employees in that are working from home itself. Her monthly salary details are as follows. Basic Salary: 18,000 HRA: 7200 Conveyances allowance u/s 10(14)(c): 4800 We are incurring monthly expenses namely Internet Bill, System rent, Maintenance expenses as the job is home based. I would like to know whether we can claim those expenses while filing Income Tax u/s 10(14)(c) as these expenses are incurring for performing official duties. Please refer this link also for reference and help me our at your earliest convenient timings asap. https://finance.indiamart.com/taxation/income_tax/tax_allowances.html Thanking you all in advance, With best wishes always, Venugopal Vemula Yes my employer has deducted from salary and paid to the department within that due date. Pls clarify my query as mentioned below