uttrakhand development allowance

Certain allowances given by the employer to the employee are exempt u/s 10(14) of IT act, 1961. All these exempt allowance are detailed in Rule 2BB of Income-tax Rules.

Special Compensatory Allowance for hilly areas or high altitude allowance .......Rs.800 common for various areas of North East, Hilly areas of UP, HP, Uttarakahnd & J&K and Rs. 7000 per month for Siachen area of J&K and Rs.300 common for all places at a height of 1000 mts or more other than the above places. 

This is the limit of exemption as per income tax act, the actual receipts by different employees may vary.