Student
3986 Points
Joined July 2018
1. Special Duty allowances are allowances provided to an employee who is engaged in the services of Noth Eastern states.
2. According to sec 17(2) perquisites also includes any special duty allowances received from the employer
3. As per sec 10(14), any allowances received or the actual amount of expenses incurred as referred to in sec 17(2) will be exempt from payment of tax.
4. Hence, in your case, Special Duty Allowance will be exempt from payment of tax.
Please correct me if the above solution has an alternative view.