Running Allowance Exemption u/s 10(14)

This discussion explores whether the 'Kilometre Allowance' received by railway loco pilots is eligible for exemption under Section 10(14) of the Income Tax Act. Specifically, it questions if the transport allowance exemption, capped at 70% of the allowance or £10,000 per month (whichever is lower), applies to running staff for Assessment Year 2020-21. The consensus suggests that while a daily allowance isn't provided, the kilometre allowance itself may not be tax-free.