{"id":145,"date":"2025-05-20T17:47:07","date_gmt":"2025-05-20T12:17:07","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=145"},"modified":"2025-06-26T15:55:11","modified_gmt":"2025-06-26T10:25:11","slug":"dearness-allowance","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/","title":{"rendered":"Tax Implications of Dearness Allowance in India For FY 24-25"},"content":{"rendered":"\n<p>Dearness Allowance is the additional payment the Government and Public Sector Entities make to their Employees and Pensioners. <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Key_Takeaways\" >Key Takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Introduction_Why_DA_Still_Matters_in_2024-25\" >Introduction: Why DA Still Matters in 2024-25<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#What_is_Dearness_Allowance_and_Who_Gets_It\" >What is Dearness Allowance and Who Gets It?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#DA_as_a_part_of_Salary_How_Its_Taxed\" >DA as a part of Salary: How It\u2019s Taxed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#How_to_calculate_Dearness_Allowance\" >How to calculate Dearness Allowance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Formula_to_Calculate_Dearness_Allowance\" >Formula to Calculate Dearness Allowance<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Formula_for_Central_Government_Employees\" >Formula for Central Government Employees:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Formula_for_Public_Sector_Employees\" >Formula for Public Sector Employees:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Impact_of_DA_on_HRA_and_Other_Salary_Components\" >Impact of DA on HRA and Other Salary Components<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Is_There_Any_Exemption_on_Dearness_Allowance\" >Is There Any Exemption on Dearness Allowance?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#DA_for_Pensioners\" >DA for Pensioners<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Common_DA-Related_Mistakes_in_Tax_Filing\" >Common DA-Related Mistakes in Tax Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#How_to_Report_DA_in_ITR_Forms\" >How to Report DA in ITR Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#DA_and_Tax_Regimes_Old_vs_New\" >DA and Tax Regimes: Old vs. New<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caclubindia.com\/guide\/dearness-allowance\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>DA is part of salary; fully taxable<\/li>\n\n\n\n<li>Impacts HRA, gratuity, pension, PF<\/li>\n\n\n\n<li>No direct exemption, but it affects other deductions<\/li>\n\n\n\n<li>Needs correct placement in ITR to avoid mismatch<\/li>\n\n\n\n<li>Always cross-check with Form 16, 26AS<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Introduction_Why_DA_Still_Matters_in_2024-25\"><\/span>Introduction: Why DA Still Matters in 2024-25<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dearness Allowance (DA) may sound like a boring salary component, but it plays a vital role in your tax situation \u2013 especially with rising inflation and regular DA hikes. For many salaried individuals and pensioners, DA is a sizable part of their income, but it\u2019s also <strong>fully taxable<\/strong>, and that\u2019s where people slip up.<\/p>\n\n\n\n<p>In FY 2024-25, with salary structures constantly changing and new tax rules in place, understanding how DA is taxed is more important than ever. It\u2019s not just about how much you report it. Even a small mistake in declaring or calculating DA can affect your deductions, HRA claims, or pension reporting.<\/p>\n\n\n\n<p>This article walks you through everything you need to know \u2013 without the jargon \u2013 so you can file your taxes the right way this year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Dearness_Allowance_and_Who_Gets_It\"><\/span>What is Dearness Allowance and Who Gets It?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dearness Allowance (DA) is a cost-of-living adjustment paid by the government and public sector employers to help employees cope with inflation. It\u2019s revised periodically \u2013 usually twice a year \u2013 based on the Consumer Price Index (CPI).<\/p>\n\n\n\n<p>You\u2019ll typically find DA in the payslips of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Central and State government employees<\/li>\n\n\n\n<li>Public sector undertakings (PSUs)<\/li>\n\n\n\n<li>Some private sector firms, though it\u2019s less common<\/li>\n\n\n\n<li>Pensioners, especially government retirees, who get DA as a percentage of their basic pension<\/li>\n<\/ul>\n\n\n\n<p>It may not seem like a big deal when you\u2019re working, but over time, DA can add up to major chunk of your earnings or pension. And since it\u2019s taxable, ignoring it during tax filing can lead to inaccurate income reporting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DA_as_a_part_of_Salary_How_Its_Taxed\"><\/span>DA as a part of Salary: How It\u2019s Taxed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>DA isn\u2019t a separate type of income \u2013 it\u2019s part of your salary package, and as per Indian tax rules, <strong>it\u2019s fully taxable for both salaried employees and pensioners<\/strong>.<\/p>\n\n\n\n<p>When your employer calculates your salary, DA is added to your basic pay. The entire amount (Basic + DA) is shown under the <strong>\u201cSalary\u201d <\/strong>head in your ITR. There are no <strong>direct exemptions<\/strong> on DA, which means it gets taxed according to your income tax slab.<\/p>\n\n\n\n<p>Also, DA is considered for calculating other benefits like:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Retirement benefits (gratuity, pension)<\/li>\n\n\n\n<li>Provident Fund contributions<\/li>\n\n\n\n<li>Leave encashment<\/li>\n<\/ul>\n\n\n\n<p>If you\u2019re filing under the new tax regime, DA is still included in your total income, and since most deductions are not allowed there, your taxable income may go up.<\/p>\n\n\n\n<p><strong>Treat DA like regular salary \u2013 it\u2019s taxable the same way and needs to be declared correctly.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_calculate_Dearness_Allowance\"><\/span>How to calculate Dearness Allowance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dearness Allowance is calculated as a percentage of Basic Salary. It is a fully taxable Allowance and can be in two forms,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DA given under terms of employment<\/li>\n\n\n\n<li>DA not given under terms of employment<\/li>\n<\/ul>\n\n\n\n<p>DA is calculated twice every year, on 1st January and 1st July.<\/p>\n\n\n\n<p>The Dearness Allowance payments are an inflation adjustment and are linked to the Consumer Price Index. CPI is the weighted average price of a basket of goods purchased by households over time. In 2021, the Government revised the base year of the CPI-IW (Industrial Workers) Index from 2001 to 2016. A linking factor of 2.88 was determined in 2021 as well<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Formula_to_Calculate_Dearness_Allowance\"><\/span>Formula to Calculate Dearness Allowance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Formula_for_Central_Government_Employees\"><\/span>Formula for Central Government Employees:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>DA% = {(A \u2013 261.4)\/261.4}*100<\/strong><br>Where A = Avg of CPI-IW (base 2016=100) for the past 12 months x linking factor of 2.88<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Formula_for_Public_Sector_Employees\"><\/span>Formula for Public Sector Employees:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>DA% = {(A &#8211; 126.33)\/126.33}*100<br>Where A = Average of AICPI(Base year 2001=100) for the past 3 months<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_of_DA_on_HRA_and_Other_Salary_Components\"><\/span>Impact of DA on HRA and Other Salary Components<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>DA doesn\u2019t just sit quietly in your salary \u2013 it influences how other components are calculated, especially <strong>House Rent Allowance (HRA)<\/strong> and retirement benefits.<\/p>\n\n\n\n<p>If you live in rented accommodation and claim HRA, DA becomes important because:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For HRA exemption under Section 10(13A), the calculation considers basic salary + DA (if part of retirement benefits).<\/li>\n\n\n\n<li>If your employer includes DA for calculating retirement benefits, it must also be included while calculating HRA exemption.<\/li>\n<\/ul>\n\n\n\n<p>Ignoring this can either lead to under-claiming or over-claiming HRA, both of which can trigger notices from the department.<\/p>\n\n\n\n<p>Apart from HRA, DA also impacts:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gratuity payouts<\/li>\n\n\n\n<li>Leave encashment amounts<\/li>\n\n\n\n<li>Pension and PF contributions<\/li>\n<\/ul>\n\n\n\n<p>So even if DA feels like just a percentage in your payslips, it silently changes how big your other benefits \u2013 and your tax \u2013 turn out.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_There_Any_Exemption_on_Dearness_Allowance\"><\/span>Is There Any Exemption on Dearness Allowance?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>By itself, Dearness Allowance is fully taxable \u2013 there\u2019s no direct exemption on the amount you receive. But there\u2019s a catch: DA can influence exemptions indirectly, especially when linked with other components.<\/p>\n\n\n\n<p>For instance,<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In HRA exemption, as explained earlier, DA becomes part of salary for calculation if it\u2019s considered for retirement benefits.<\/li>\n\n\n\n<li>In gratuity or pension calculations, DA is often added to basic pay. This doesn\u2019t make DA exempt \u2013 but it affects the exempt portion of gratuity under Section 10(10).<\/li>\n<\/ul>\n\n\n\n<p>So, while DA itself can\u2019t be exempted, it has a backdoor influence on how much of other benefits you can claim as tax-free. You can\u2019t cut tax directly on DA, but you can manage other claims better by understanding where DA fits in.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DA_for_Pensioners\"><\/span>DA for Pensioners<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For pensioners, DA doesn\u2019t go away \u2013 it continues as Dearness Relief (DR), especially for central and state government retirees. Just like doing service, this amount is <strong>fully taxable<\/strong>.<\/p>\n\n\n\n<p>Here\u2019s how it works:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you\u2019re receiving a regular pension, DA is added to your <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/pension\/\">pension and taxed as \u201cIncome from Salary\u201d<\/a><\/strong>.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you\u2019re receiving a family pension, the DA portion is already merged, and the whole amount is taxed under \u201cIncome from Other Sources\u201d.<\/li>\n<\/ul>\n\n\n\n<p>There are no separated exemptions for DA\/DR pensioners. However, you can still claim:<\/p>\n\n\n\n<p>Standard deduction of INR 50,000 (only for regular pensioners, and not for family pension).<br>Other deductions like 80C, 80D, 80TTB.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_DA-Related_Mistakes_in_Tax_Filing\"><\/span>Common DA-Related Mistakes in Tax Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ignoring DA while calculating HRA exemption<\/li>\n\n\n\n<li>Reporting DA under allowances, not salary<\/li>\n\n\n\n<li>Pensioners missing DA in pension breakup<\/li>\n\n\n\n<li>Overlooking DA\u2019s effect on retirement benefit exemptions<\/li>\n<\/ul>\n\n\n\n<p>Even small errors here can lead to notice or loss of deductions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Report_DA_in_ITR_Forms\"><\/span>How to Report DA in ITR Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For salaried: Include DA under \u201csalary\u201d in <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/\">ITR-1<\/a><\/strong> or <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/itr-2\/\">ITR-2<\/a><\/strong><\/li>\n\n\n\n<li>For pensioners: Report regular pension with DA under \u201cSalary\u201d or family pension under \u201cOther sources\u201d.<\/li>\n\n\n\n<li>Use Form 16 or pension slips to match income<\/li>\n\n\n\n<li>Cross-verify with Form 26AS and AIS<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"DA_and_Tax_Regimes_Old_vs_New\"><\/span>DA and Tax Regimes: Old vs. New<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>DA is taxable under both regimes, but<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In old regime, you can claim HRA, standard deduction, etc.<\/li>\n\n\n\n<li>In new regime, most exemptions are removed, so DA adds more to taxable income.<\/li>\n<\/ul>\n\n\n\n<p>Choose your regime based on overall tax outgo, not just DA impact.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>DA might feel routine, but it shapes your tax. It\u2019s fully taxable, affects other salary components, and can silently increase your liability if not reported right.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1747740100784\"><strong class=\"schema-faq-question\">Q1. Is Dearness Allowance exempt if I switch to the new tax regime?<\/strong> <p class=\"schema-faq-answer\"><strong>Ans. <\/strong>No, DA is taxable under both old and new regimes\u2014there\u2019s no special exemption in either.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1747740119660\"><strong class=\"schema-faq-question\">Q2.I get HRA\u2014do I always have to include DA in HRA calculations?<\/strong> <p class=\"schema-faq-answer\"><strong>Ans. <\/strong>Only if your DA counts for retirement benefits, it should be included in your HRA exemption formula.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1747740138951\"><strong class=\"schema-faq-question\">Q3.Do pensioners have to declare DA separately in their returns?<\/strong> <p class=\"schema-faq-answer\"><strong>Ans.<\/strong> No. DA is usually merged with pension or relief and must be reported as part of total pension income\u2014not separately.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dearness Allowance is the additional payment the Government and Public Sector Entities make to their Employees and Pensioners. Key Takeaways [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":2135,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Tax Implications of Dearness Allowance in India For FY 24-25 - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Dearness allowance is calculated as a percentage of the basic salary. 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