Samptuary allowance

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