Tax Finance Info: Non-Taxable Allowances

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<b><span style="font-size: large;">List of Non-Taxable Allowances | Salary Income</span></b></div>
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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 />
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<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 />
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<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>
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<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>
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<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>
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a)<span style="font-size: 7pt;">  
  </span>Entertainment Allowance<o:p></o:p></div>
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a)<span style="font-size: 7pt;">     
  </span>House Rent Allowance<o:p></o:p></div>
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a)
  Allowance granted to Government Employees outside India<o:p></o:p></div>
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b)<span style="font-size: 7pt;">  
  </span>Dearness Allowance<o:p></o:p></div>
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b)<span style="font-size: 7pt;">     
  </span>Special Allowance<o:p></o:p></div>
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b)
  Sumptuary allowance granted to High Court or Supreme Court Judges<o:p></o:p></div>
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c)<span style="font-size: 7pt;">   
  </span>Overtime Allowance<o:p></o:p></div>
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<br /></div>
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c)
  Allowance paid by UNO<o:p></o:p></div>
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d)<span style="font-size: 7pt;">  
  </span>Fixed Medical Allowance<o:p></o:p></div>
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<br /></div>
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d)
  Compensatory allowance to judge.<o:p></o:p></div>
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e)<span style="font-size: 7pt;">  
  </span>City Compensatory Allowance<o:p></o:p></div>
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<br /></div>
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f)<span style="font-size: 7pt;">   
  </span>Interim Allowance<o:p></o:p></div>
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<br /></div>
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g)<span style="font-size: 7pt;">  
  </span>Servant Allowance<o:p></o:p></div>
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<br /></div>
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<br /></div>
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h)<span style="font-size: 7pt;">  
  </span>Project Allowance<o:p></o:p></div>
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<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;">
i)<span style="font-size: 7pt;">    
  </span>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;">
j)<span style="font-size: 7pt;">    
  </span>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;">
k)<span style="font-size: 7pt;">  
  </span>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;">
l)<span style="font-size: 7pt;">    
  </span>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;">
1.<span style="font-size: 7pt;">      
</span>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;">
2.<span style="font-size: 7pt;">      
</span>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;">
3.<span style="font-size: 7pt;">      
</span>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>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;">
<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>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;">
<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>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>
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<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>The basic Salary to be considered for the
purpose of calculating HRA includes:<b><o:p></o:p></b></div>
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<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> Basic
pay<b><o:p></o:p></b></div>
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<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>Dearness allowance, if provided in terms of
employment and <b><o:p></o:p></b></div>
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<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>Commission as per fixed percentage of turnover.<b><o:p></o:p></b></div>
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<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>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>
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<br /></div>
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<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>
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<br /></div>
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<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>
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<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>
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<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>
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<br /></div>
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<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>
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<b><br /></b></div>
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<b><u><span style="font-size: large;">Fully
Exempt Allowances</span><span style="font-size: medium;"><o:p></o:p></span></u></b></div>
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<br /></div>
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<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>
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<br /></div>
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<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>
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<br /></div>
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<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><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>
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<br /></div>
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<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><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>
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<b> </b><b> </b></div>
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<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>
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<br /></div>
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“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>
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<b> </b><b> </b></div>
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<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>
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<br /></div>
<br />
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<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 />
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