Section 10(14)(ii)

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Respected ma'am/ Sir

I am from Northeast region (Assam).

I already read in books about the various limits of allowances available under section 10(14)(ii).

but recently I got many ITR 1 submitted by accountants and found that they deducted whole the amount of allowances from gross salary and received huge amounts of refund. (Central employees)

and most importantly they told me that there is no limit for Northeast region.

I am confused now ...
plz help 🥺
Replies (4)

An employee is eligible for Section 10(26) exemption if he or she meets both the following conditions:

  • Employee belongs to a community eligible for this exemption

  • Employee is employed in any of the North East states of India

Means no there is no limits for NE ...
whole d amount is exempted... ???
Yes without limit
But sir I m from Assam (NE)
and it is not a tribe state ..
so how ???


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