Question 1
Are you eligible to claim exemption in respect of expenditure incurred on cost of travel on tour or transfer or helper etc Are you eligible to claim exemption
[ Refer Section 10(14)(i) read with Rule 2BB(1)(a) to (c) ]
Certain prescribed allowances or benefits which are granted specifically to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit are exempt to the extent to which such expenses are actually incurred.
Not eligible unless employee had reimbursed it under an expense.
However, if you are an employee and you incur these expenses in the course of your employment, you may be eligible to claim an exemption from income tax.
(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 prescribed62, to the extent to which such expenses are actually incurred for that purpose ;
Question 2
Are you eligible to claim exemption in respect of transport allowance to commute between the place of his residence and the place of his dutyclaim exemption in respect of transport allowance
[ Refer Section 10(14)(ii) read with Rule 2BB(2)(11) ]
Transport allowance granted to an employee being blind or deaf and dumb or orthopedically handicapped with disability of lower extremities to meet his expenditure for the purpose of commuting between the place of his residence and the place of his duty is exempt to the extent of Rs. 3200 per month.
(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 prescribed62a and to the extent as may be prescribed :
Provided 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 ;