Risk and Hardship allowance is exempted or not from income Tax

Risk and Hardship allowance is exempted or not from income Tax
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Quick Summary
This discussion clarifies whether Risk and Hardship allowances are subject to income tax. It confirms that such allowances are generally taxable under the Income Tax Act. The thread also addresses the specific tax treatment of special security allowances for Intelligence Bureau officers, questioning their exemption status.

It is taxable under income tax act
What is the tax treatment of special security allowance to an Intelligence Bureau officer? Is it exempt??

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