Samptuary allowance

Sumptuary allowance is exempt from payment of income tax and accordingly to be excluded as a deduction while computing income under the head salary.

Fully Exempt Allowances (Section 10 Of Income tax act)

Allowance to Government Employees: Any amount paid as a provision for rendering services outside India by the Government Employees is exempt.

Allowances to Judges of Supreme Court or High Court are not taxable.