Samptuary allowance

Under which section of income tax act sumptuary allowance can be given to judicial magistrate.
Replies (1)
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.

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