Fully exempted Allowances

  • Foreign allowances

Foreign allowances or perquisites paid or allowed by Government to its employees (an Indian citizen) posted outside India. Fully exempted.

  • Allowances to Judges of High Court/Supreme Court 

Fully exempted subject to certain conditions

  • Allowances paid by the UNO to its employees

Fully exempted

  • Salary and allowances received by a teacher /professor from SAARC member state

 Fully exempted (Subject to certain conditions).

  • Compensatory allowance received by a Judge

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