- 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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