CTC Salary – How to increase Take Home Salary

<div dir="ltr" style="text-align: left;" trbidi="on"> <div align="center" class="MsoNormal" style="text-align: center;"> <span class="yiv2375480635null"><b><span lang="EN-US" style="font-size: 24pt; line-height: 115%;">CTC Salary – How to increase Take Home Salary</span></b></span></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div class="separator" style="clear: both; text-align: center;"> <img border="0" height="187" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjkgH83MRnbT-Tl0LeOnI228Up6XsxUEylaLrxIVnmPNuJLQiQFHKe0mQ8i8ACjLGrYcKNLg4ceHqoRE0nIrs7Ze_NpYs2IgjGHQWxz4xS5ww1G2Ad9oUA9DWqyj5WHUak3Ngm86fw7Kc_I/s1600/Screenshot_2.jpg" width="320" /></div> <div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span class="yiv2375480635null"><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">When you join any job, you are glad to hear about your pay. It may seem very satisfying. But at the end of the month when you get actual salary in your hand, it is very less after so many deductions of P.F., Employment Tax and many more stuffs.<o:p></o:p></span></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span class="yiv2375480635null"><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Everyone would be trying to increase their take home pay i.e. actual cash the employee can take home from his so said salary. There are certain tips that can help you increase your take home pay:<o:p></o:p></span></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">          </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Initially be clever at choosing the allowances from the options allowed by your employer.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">          </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">When you are being offered a perquisite of insurance premium being paid by your employee, and that to specially mediclaim, you can think of taking the advantage from the same. You can talk to your employer and opt for low cost insurance if you are a healthy person.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">          </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">There is another option in which you have to put your extra efforts and that is you can work over – time i.e. time over and above your office hours. This will literally increase your take home pay.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">          </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Be very sharp at collecting and submitting the evidences of the expenses made by you on behalf of your employer. This will be reimbursed by your employer their by resulting into increasing your take home pay.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 18pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Times New Roman', serif; font-size: 12pt; line-height: 115%;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">          </span></span><!--[endif]--><b><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Tax Planning and Saving: </span></b><span lang="EN-US" style="font-size: 12pt; line-height: 115%;"> Tax Planning and Saving is the best option to increase your take home pay certain point related to tax to be kept in mind are as follows:<b><o:p></o:p></b></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 49.5pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Courier New'; font-size: 12pt; line-height: 115%;">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">   </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Opt for House Rent Allowance as against rent free allowance given by your employer. Because House Rent allowance is exempt as per the provisions of section 10(13A) while the Rent Free Accommodation is considered as perquisite and is taxed as per Rule 3(1).<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 49.5pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 49.5pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Courier New'; font-size: 12pt; line-height: 115%;">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">   </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">The next option you may get is of fix medical allowance per month or reimbursement of the same when they are actually incurred. This will have the tax effect that fixed medical allowance is considered as perquisite under section 17(2) but the amount of medical reimbursement upto Rs. 15000 is allowed as a deduction under clause (i) and (ii) of the same section and section 17(2)(V).<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 49.5pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Courier New'; font-size: 12pt; line-height: 115%;">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">   </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Your salary is deducted by way of Tax deducted at source. Such tax is deducted by the employer and paid as tax to the government. For this purpose you must give all the details of any other deductions that you are eligible to claim. Such details can be:<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Any loss on Income from House Property.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Interest paid on home loans and allowable as deduction under section 24b.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Any investment made that is eligible as deduction under section 80 C such as:<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">LIC Premium paid<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Invested in Public Provident Fund<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Deposited for 5 Years as fixed deposit in Scheduled Bank.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Repayment of principal amount of Home Loan <o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 144pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 115%;">·<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Invested in ULIP and many more<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Details of Medical Insurance premium allowable as deduction under section 80 D<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span class="apple-converted-space"><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Remember to claim deduction of travel allowance for two years in a block of 4 Calendar years as per the provisions of section <span class="apple-converted-space">10(5).<o:p></o:p></span></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 0.0001pt 108pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 115%;">§<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">  </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Certain portion of entertainment allowance is also allowed as a deduction under section 16(ii) if you are a government employee.<o:p></o:p></span></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: center;"> </div> <div class="MsoListParagraph" style="margin: 0cm 0cm 0.0001pt 72pt; text-align: justify; text-indent: -18pt;"> <!--[if !supportLists]--><span lang="EN-US" style="font-family: 'Courier New'; font-size: 12pt; line-height: 115%;">o<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">   </span></span><!--[endif]--><span lang="EN-US" style="font-size: 12pt; line-height: 115%;">Thus the most important part is tax planning that plays a vital role in increasing your take home pay. Thus, start planning for such tax saving at the beginning of the financial year which will help reduce your tax burden thereby increasing your take home pay by lowering your tax to be deducted as source.<o:p></o:p></span></div> </div>

CTC Salary – How to increase Take Home Salary

CTC Salary – How to increase Take Home Salary When you join any job, you are glad to hear about your pay. It may seem very satisfy...

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List of Taxable Allowances | Salary Income

<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="text-align: center;"> <b><span style="font-size: large;">List of Taxable Allowances | Salary Income</span></b></div> <br /> List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income<br /> <br /> <div class="separator" style="clear: both; text-align: center;"> <img alt="" border="0" height="168" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgvJizWvaAYqrp0xSxY0UlrZ2dqwPIUeCtii2pEirywA8l5A4hFJzvJZaB4LmKZmrJ7LUnkHkHnw5xZlfq7q4LtOZL3pCGUMBXl9BXastw66o4m5N1fHKbcYdWBg3cyhxWT_Ep_mk3a__jS/s1600/Taxable+and+Non-taxable+Allowances.jpg" title="Taxable Allowances | Salary Income" width="320" /></div> <br /> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><span style="font-size: 16pt;">List of Taxable and <a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Non-Taxable</a> Allowances<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> The above topic is with reference the calculation of income chargeable under the head “Salaries”. We generally listen to or come in contact with the terms like House Rent Allowance, Travelling Allowance etc.  These are nothing but the benefits given to the employee in the manner other than salary to meet certain expenses during the course of service<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> Such allowances are taxable under the head “Salaries”, while some are fully exempted from being taxed and some of them are partly taxable. Let us see such bifurcation of such allowances:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid #365F91 2.25pt; mso-border-insideh-themecolor: accent1; mso-border-insideh-themeshade: 191; mso-border-insideh: 2.25pt solid #365F91; mso-border-insidev-themecolor: accent1; mso-border-insidev-themeshade: 191; mso-border-insidev: 2.25pt solid #365F91; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;"> <tbody> <tr style="height: 25.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: #8DB3E2; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-taxable-allowances-salary-income.html">Taxable Allowances</a><o:p></o:p></span></b></div> </td> <td style="background: #8DB3E2; border-left: none; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Partly Taxable Allowances</a><o:p></o:p></span></b></div> </td> <td style="background: #8DB3E2; border-left: none; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Fully Exempt Allowances</a><o:p></o:p></span></b></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->a)<span style="font-size: 7pt;">   </span><!--[endif]-->Entertainment Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.3in; text-indent: -0.25in;"> <!--[if !supportLists]-->a)<span style="font-size: 7pt;">      </span><!--[endif]-->House Rent Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> a) Allowance granted to Government Employees outside India<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->b)<span style="font-size: 7pt;">   </span><!--[endif]-->Dearness Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.3in; text-indent: -0.25in;"> <!--[if !supportLists]-->b)<span style="font-size: 7pt;">      </span><!--[endif]-->Special Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> b) Sumptuary allowance granted to High Court or Supreme Court Judges<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->c)<span style="font-size: 7pt;">    </span><!--[endif]-->Overtime Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> c) Allowance paid by UNO<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->d)<span style="font-size: 7pt;">   </span><!--[endif]-->Fixed Medical Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> d) Compensatory allowance to judge.<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->e)<span style="font-size: 7pt;">   </span><!--[endif]-->City Compensatory Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->f)<span style="font-size: 7pt;">    </span><!--[endif]-->Interim Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->g)<span style="font-size: 7pt;">   </span><!--[endif]-->Servant Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->h)<span style="font-size: 7pt;">   </span><!--[endif]-->Project Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->i)<span style="font-size: 7pt;">     </span><!--[endif]-->Tiffin/Lunch/Dinner Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->j)<span style="font-size: 7pt;">     </span><!--[endif]-->Any other Cash Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->k)<span style="font-size: 7pt;">   </span><!--[endif]-->Warden Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->l)<span style="font-size: 7pt;">     </span><!--[endif]-->Non-Practicing Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> </tbody></table> </div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> Let us understand the taxability of the above allowances in brief:<o:p></o:p><br /> <br /> <div align="center"> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -1.15pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 552px;"> <tbody> <tr style="height: 21.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td nowrap="" style="background: white; border-bottom: none; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td nowrap="" style="background: white; border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 1;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/income-tax-efiling-return.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Income Tax E-filing Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 2;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 3;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/process-of-filing-rectification-return.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Process of Filing Rectification Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 4;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 5;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/common-errors-in-filing-rectification.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Common Errors in Filing Rectification Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 6;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 7;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/common-mistakes-in-e-filling-of-income.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Common Mistakes in E-filling of Income Tax Return (ITR)<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;"> <td nowrap="" style="background: white; border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 21.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td nowrap="" style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> </tbody></table> </div> </div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <b><u><span style="font-size: large;">Taxable Allowances</span></u></b><u><o:p></o:p></u></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>a) Entertainment Allowance:</b> Entertainment Allowance is provided to employees to meet the expenses of hospitality of customers. It is fully taxable in the hands of employees other than government employees i.e. only Government employees can claim exemption in the manner provided in section 16 (ii).  The exemption is allowed as follows:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin: 0in 0in 0.0001pt 103.5pt; text-align: justify;"> <b>Lower of</b>:-<o:p></o:p></div> <div class="MsoNormal" style="margin: 0in 0in 0.0001pt 103.5pt; text-align: justify;"> 1)              1/5 of Basic Salary*<o:p></o:p></div> <div class="MsoNormal" style="margin: 0in 0in 0.0001pt 103.5pt; text-align: justify;"> 2)              Rs. 5000 or<o:p></o:p></div> <div class="MsoNormal" style="margin: 0in 0in 0.0001pt 103.5pt; text-align: justify;"> 3)              Actual Allowance received.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>b) Dearness Allowance: </b>Dearness Allowance is a Cost of living Adjustment allowance paid to the employee. It is taxable along with salary. For tax planning it must be provided as a part of salary so that assessee can get more benefit on calculation of Gratuity, Pension, etc.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>c) Overtime Allowance: </b>Many a times workers work over and above the office/working hours. Compensation received for such work is known as Overtime allowance. Thus, being a part of Salary it is fully taxable.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>d) Fixed Medical Allowance: </b>The fix amount paid by the employer for meeting the Medical Expenses of the employee or any of his Family members is fully taxable. For tax planning purpose, the employer should reimburse the actual expense incurred for medical treatment of the employee or any of his Family members. Such reimbursement if exceeds Rs. 15,000; than the same is also taxable.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>e) City Compensatory Allowance: </b>City Compensatory Allowance is paid to employee to meet the increased cost of living in the cities arising due to inflation effect. Such allowance is fully taxable. Actual expenditure by the employee is not taken into consideration.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>f)</b>  <b>Interim Allowance: </b>Interim Allowance is paid to employee as a part of Final allowance. It is fully taxable.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>g) Servant Allowance: </b>Allowance received for meeting servant charges is also fully taxable.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>h) Project Allowance: </b>Project Allowance paid to employee to meet the project expenses is also fully taxable.<b><o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>i) Tiffin/Lunch/Dinner Allowance: </b>Tiffin/Lunch/Dinner Allowance received by employee to meet the food expense incurred by him is fully taxable.<b><o:p></o:p></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>j) Any other Cash Allowance: </b>Any other Cash Allowances received by the employee such as marriage allowance, Holiday Allowance, etc are fully taxable in the hands of the employee.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b>k) Warden Allowance: </b>Such allowance is paid to the employee working as a Warden i.e. Keeper in the educational Institute. He may be working as a Rector in hostel or Proctor in the Institute. Allowance so received is fully taxable.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <b style="text-align: justify;">l) Non-Practicing Allowance: </b><span style="text-align: justify;">Non – Practicing Allowance is paid to the Medical Officers attached to the Clinical Centers of the various Laboratories/Institutes as introduced in New Recruitment and Assessment Scheme with effect from 1-2-1981. It is fully taxable in the hands of the employee.</span><br /> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <o:p></o:p></div> <br /> <div style="text-align: center;"> <b><span style="font-size: large;">Next Page - <a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Partly & Fully Exempt Allowances</a></span></b></div> </div>

List of Taxable Allowances | Salary Income

List of Taxable Allowances | Salary Income List of Taxable Allowances | Salary Income | List of Taxable Allowances | Salary Income | Lis...

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List of Non-Taxable Allowances | Salary Income

<div dir="ltr" style="text-align: left;" trbidi="on"> <div style="text-align: center;"> <b><span style="font-size: large;">List of Non-Taxable Allowances | Salary Income</span></b></div> <br /> List of Non-Taxable Allowances | Salary Income | List of Non-Taxable Allowances | Salary Income | List of Non-Taxable Allowances | Salary Income | List of Non-Taxable Allowances | Salary Income | List of Non-Taxable Allowances | Salary Income<br /> <br /> <div class="separator" style="clear: both; text-align: center;"> <img alt="" border="0" height="168" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhGFSjcUBl_jtnDg1N8cDPPHwyDKt-NA8Bsegkq4CEsiPN0SfQAZS_r1UxO-sMoHeZPiloVn4-kqDAaHBjKNY6-s18Po9giqb5JpHTo6oLrlD3qv3ImJGDluMotOLuf_e8htl6vZqraZFH2/s1600/Taxable+and+Non-taxable+Allowances.jpg" title="List of Non-Taxable Allowances | Salary Income" width="320" /></div> <br /> <span style="font-size: large;"><b>List of <a href="http://www.taxfinanceinfo.com/2013/11/list-of-taxable-allowances-salary-income.html">Taxable</a> and Non-Allowances</b></span><br /> <br /> <div align="center"> <table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; mso-border-alt: solid #365F91 2.25pt; mso-border-insideh-themecolor: accent1; mso-border-insideh-themeshade: 191; mso-border-insideh: 2.25pt solid #365F91; mso-border-insidev-themecolor: accent1; mso-border-insidev-themeshade: 191; mso-border-insidev: 2.25pt solid #365F91; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;"> <tbody> <tr style="height: 25.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: #8DB3E2; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-taxable-allowances-salary-income.html">Taxable Allowances</a><o:p></o:p></span></b></div> </td> <td style="background: #8DB3E2; border-left: none; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Partly Taxable Allowances</a><o:p></o:p></span></b></div> </td> <td style="background: #8DB3E2; border-left: none; border: solid #365F91 2.25pt; height: 25.6pt; mso-background-themecolor: text2; mso-background-themetint: 102; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-themecolor: accent1; mso-border-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: 14.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-non-taxable-allowances-salary.html">Fully Exempt Allowances</a><o:p></o:p></span></b></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->a)<span style="font-size: 7pt;">   </span><!--[endif]-->Entertainment Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.3in; text-indent: -0.25in;"> <!--[if !supportLists]-->a)<span style="font-size: 7pt;">      </span><!--[endif]-->House Rent Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> a) Allowance granted to Government Employees outside India<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->b)<span style="font-size: 7pt;">   </span><!--[endif]-->Dearness Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoListParagraphCxSpLast" style="margin: 0in 0in 0.0001pt 0.3in; text-indent: -0.25in;"> <!--[if !supportLists]-->b)<span style="font-size: 7pt;">      </span><!--[endif]-->Special Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> b) Sumptuary allowance granted to High Court or Supreme Court Judges<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->c)<span style="font-size: 7pt;">    </span><!--[endif]-->Overtime Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> c) Allowance paid by UNO<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->d)<span style="font-size: 7pt;">   </span><!--[endif]-->Fixed Medical Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin: 0in 0in 0.0001pt 12.6pt; text-indent: -12.6pt;"> d) Compensatory allowance to judge.<o:p></o:p></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->e)<span style="font-size: 7pt;">   </span><!--[endif]-->City Compensatory Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->f)<span style="font-size: 7pt;">    </span><!--[endif]-->Interim Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->g)<span style="font-size: 7pt;">   </span><!--[endif]-->Servant Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->h)<span style="font-size: 7pt;">   </span><!--[endif]-->Project Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->i)<span style="font-size: 7pt;">     </span><!--[endif]-->Tiffin/Lunch/Dinner Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->j)<span style="font-size: 7pt;">     </span><!--[endif]-->Any other Cash Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->k)<span style="font-size: 7pt;">   </span><!--[endif]-->Warden Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr> <td style="background: #DBE5F1; border-top: none; border: solid #365F91 2.25pt; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-themecolor: accent1; mso-border-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 171.9pt;" valign="top" width="229"><div class="MsoListParagraph" style="margin: 0in 0in 0.0001pt 13.5pt; text-indent: -13.5pt;"> <!--[if !supportLists]-->l)<span style="font-size: 7pt;">     </span><!--[endif]-->Non-Practicing Allowance<o:p></o:p></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.0pt;" valign="top" width="204"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td style="background: #DBE5F1; border-bottom: solid #365F91 2.25pt; border-left: none; border-right: solid #365F91 2.25pt; border-top: none; mso-background-themecolor: accent1; mso-background-themetint: 51; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid #365F91 2.25pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid #365F91 2.25pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding: 0in 5.4pt 0in 5.4pt; width: 153.9pt;" valign="top" width="205"><div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> </tbody></table> </div> <br /> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><u><span style="font-size: large;">Partly Taxable Allowances</span><span style="font-size: medium;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><u><span style="font-size: large;">a)</span><span style="font-size: small;">  </span></u></b><b><u>House Rent Allowance:</u> </b>House Rent Allowance is provided to employee to meet the accommodation expenses of the employee. It is taxable in the hands of employee after claiming exemption under section 10 (13A). The deduction is allowed in the following manner:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin: 0in 0in 0.0001pt 0.5in; text-align: justify;"> <b>Least of the three:<o:p></o:p></b></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: 4pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]-->1.<span style="font-size: 7pt;">       </span><!--[endif]-->House Rent Allowance actually received by the employee<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]-->2.<span style="font-size: 7pt;">       </span><!--[endif]-->Actual rent paid less 10% of Basic Salary<o:p></o:p></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: 4pt; margin-left: 0.75in; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]-->3.<span style="font-size: 7pt;">       </span><!--[endif]-->50% of the Basic Salary in case the accommodation is in Metro else 40% of the Basic Salary if the accommodation is in a non metro<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;"> The Balance amount of House Rent Allowance received after claiming such deduction is taxable in the hands of the employee along with Salary under the head “Income from Salaries”.<o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: 4pt; margin-left: 4.5pt; text-align: justify;"> <b><br /></b> <div align="center"> <table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -1.15pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 552px;"> <tbody> <tr style="height: 21.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td nowrap="" style="background: white; border-bottom: none; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td nowrap="" style="background: white; border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 1;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/income-tax-efiling-return.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Income Tax E-filing Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 2;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 3;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/process-of-filing-rectification-return.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Process of Filing Rectification Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 4;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 5;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/common-errors-in-filing-rectification.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Common Errors in Filing Rectification Return<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 6;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <br /></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 7;"> <td nowrap="" style="background: white; border-left: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <u><span style="color: red; font-size: 16.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; mso-hansi-font-family: Calibri;"><a href="http://www.taxfinanceinfo.com/2013/11/common-mistakes-in-e-filling-of-income.html"><span style="color: red;">View</span></a><o:p></o:p></span></u></div> </td> <td nowrap="" style="background: white; border-right: solid windowtext 1.0pt; border: none; height: 21.0pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <span style="font-size: 16pt;">Common Mistakes in E-filling of Income Tax Return (ITR)<o:p></o:p></span></div> </td> </tr> <tr style="height: 21.0pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;"> <td nowrap="" style="background: white; border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 21.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.0pt;" valign="bottom" width="51"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> <td nowrap="" style="background: white; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 21.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 376.0pt;" valign="bottom" width="501"> <div class="MsoNormal" style="margin-bottom: 0.0001pt;"> <br /></div> </td> </tr> </tbody></table> </div> <b><br /></b></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: 4pt; margin-left: 4.5pt; text-align: justify;"> <b>Conditions for claiming exemption of HRA :</b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify; text-indent: -0.25in;"> <span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">  </span></span><!--[endif]-->HRA is available as an exemption to salaried employee only and not to the self employed people.<o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">  </span></span><!--[endif]-->Rent must be actually paid by the employee. <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">  </span></span><!--[endif]-->If the employee resides at a rented accommodation for a part of financial year than the HRA is to be claimed on proportionate basis. <o:p></o:p></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">  </span></span><!--[endif]-->The basic Salary to be considered for the purpose of calculating HRA includes:<b><o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 76.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">   </span></span><!--[endif]--> Basic pay<b><o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 76.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">   </span></span><!--[endif]-->Dearness allowance, if provided in terms of employment and <b><o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 76.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: "Courier New"; mso-fareast-font-family: "Courier New";">o<span style="font-family: 'Times New Roman'; font-size: 7pt;">   </span></span><!--[endif]-->Commission as per fixed percentage of turnover.<b><o:p></o:p></b></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: Wingdings; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;">Ø<span style="font-family: 'Times New Roman'; font-size: 7pt;">  </span></span><!--[endif]-->The place of accommodation is of most importance i.e. whether he resides in Metro or Non-Metro.<b> <o:p></o:p></b></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: 4pt; margin-left: 40.5pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><u><span style="font-size: large;">b)</span>  Special Allowance:</u> </b>Special Allowance paid to employee under section 14(i) is partly taxable in the following manner:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <b><i>10</i></b><i>(14)(i)any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of Section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, [as may be prescribed], to the extent to which such expenses are actually incurred for that purpose;<o:p></o:p></i></div> <div class="MsoNormal" style="text-align: justify;"> <i>(ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, [ as may be prescribed and to the extent as may be prescribed];<o:p></o:p></i></div> <div class="MsoNormal" style="text-align: justify;"> <b><i>Provided</i></b><i> that nothing in sub-clause (ii) shall apply to any allowance in the nature of personal allowance granted to the assessee to remunerate or compensate him for performing duties of a special nature relating to his office or  employment unless such allowance is related to the place of his posting or residence. <o:p></o:p></i></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;"> <b><span style="font-size: large;"><a href="http://www.taxfinanceinfo.com/2013/11/list-of-taxable-allowances-salary-income.html">Taxable Allowances</a></span></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><br /></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><u><span style="font-size: large;">Fully Exempt Allowances</span><span style="font-size: medium;"><o:p></o:p></span></u></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">a) </span></b><b>Allowance granted to Government Employees outside India: </b>Any Allowance granted by the Government of India to its employee working outside India, being a citizen of India is fully exempt from tax.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">b) Sumptuary allowance granted to High Court or Supreme Court Judges</span></b><b>: </b>Sumptuary allowance are paid to High Court and Supreme Court Judges are fully exempt i.e. they are not to be taxed. The allowances are in the following manner:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: 'Times New Roman'; font-size: 7pt;">          </span></span><!--[endif]--><u>Allowance to High court judge under section 22C</u>:  Section 22C of the<u> </u>High Court Judges (Conditions of Service) Act, 1954 states that “The Chief Justice and each of the other Judges of every High Court shall be entitled to a sumptuary allowance of seven thousand five hundred rupees per month and six thousand rupees per month, respectively.” <u><o:p></o:p></u></div> <div class="MsoListParagraphCxSpMiddle" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="margin-bottom: 0.0001pt; text-align: justify; text-indent: -0.25in;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman";">-<span style="font-family: 'Times New Roman'; font-size: 7pt;">          </span></span><!--[endif]--><u> Allowance to Supreme court judge under section 23B:</u>  Section 23B of the Supreme Court Judges (Conditions of Service) Act, 1958 states that “In the calculation of the service for pension of a continuing Judge for the purposes of this Act, his previous service for pension as a Chief Justice or as a Judge of a former High Court in a Part B State, under the provisions of the High Court Judges (Part-B States) Order, 1953, or any other order or rule then applicable to him, shall be reckoned as service for pension as a Chief Justice or, as the case may be, as a Judge under this Act.” <u><o:p></o:p></u></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b> </b><b> </b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">c) </span></b><b>Allowance paid by UNO: </b>Allowance received by the employees of United Nations Organization in the following manner is exempt from tax.<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> “The United Nations, its property and assets wherever located and by whomsoever held, shall enjoy immunity from every form of legal process except insofar as in any particular case it has expressly waived its immunity. It is, however, understood that no waiver of immunity shall extend to any measure of execution.”<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b> </b><b> </b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <b><span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">d) Compensatory allowance to judge</span></b><b>: </b>When a Judge receives Compensatory allowance under Article 222(2) of the constitution, such allowance is not taxable. Article 222(2) states that:<o:p></o:p></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <br /></div> <br /> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;"> <span style="font-size: 12.0pt; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;">“When a Judge has been or is so transferred, he shall, during the period he serves, after the commencement of the Constitution (Fifteenth Amendment) Act, 1963, as a Judge of the other High Court, be entitled to receive in addition to his salary such compensatory allowance as may be determined by Parliament by law and, until so determined, such compensatory allowance as the President may by order fix.”<o:p></o:p></span></div> <br /> <div style="text-align: center;"> <b><span style="font-size: large;">Previous Page - <a href="http://www.taxfinanceinfo.com/2013/11/list-of-taxable-allowances-salary-income.html">Taxable Allowances</a></span></b></div> </div>

List of Non-Taxable Allowances | Salary Income

List of Non-Taxable Allowances | Salary Income List of Non-Taxable Allowances | Salary Income | List of Non-Taxable Allowances | Salary ...

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