| Sl No. | Non-Taxable element of Pay | Authority | Limit of Exemption |
| 1. | Gallantry Award | A.O. 46/79; U/S 10 (18) (i) of IT Acts w.e.f. 1947 | Fully Exempt |
| 2. | Entertainment Allowance | U/S 16 (ii) of IT Act w.e.f. 01/04/81 | A sums equal to 1/5th of salary (excluding any allowance/benefit)
or Rs.5000/- per annum whichever is less |
| 3. | Leave Travel Concession (LTC) | U/S 10 (5) of IT Act w.e.f. 01/04/89 | Actual Expenditure upto the limit of entitlement |
| 4. | Foreign Allowance | U/S 10 (7) of IT Act | Fully Exempt |
| 5. | Bhutan Compensatory Allowance (BCA) | AO 395/74 and U/S 10 (7) of IT Act | Fully Exempt |
| 6. | Servant Wages Allowance alongwith BCA | AO 395/74 and U/S 10 (7) of IT Act | Fully Exempt |
| 7. | Purchase of Crockery/Cutlery/ Glassware | U/S 10 (7) of IT Act | Fully Exempt |
| 8. | Outfit allowance on posting to Embassy | U/S 10 (7) of IT Act | Fully Exempt |
| 9. | Arrears of Cash Grant – Foreign Allowance (Nepal) | U/S 10 (7) of IT Act | Fully Exempt |
| 10. | Myanmar Allowance | U/S 10 (7) of IT Act | Fully Exempt |
| 11. | Representation Grant for use of crockery set | U/S 10 (7) of IT Act | Fully Exempt |
| 12 | Encashment of Leave on retirement whether on
superannuation/voluntary retirement/release/invalidment etc. | U/S 10 (10AA) (i) of IT Act w.e.f. 01/04/78 | Fully Exempt |
| 13. | House Rent Allowance/House Rent Reimbursement
(HRA/HRR) | U/S 10 (13A) of IT Act w.e.f. 06/10/1964; Limit of
exemption as per Rule 2A of IT Rules | *Quantum of exemption is least of the following –
a) For Bombay/Kolkata/ Delhi Chennai
i) Allowance actually received.
ii) Rent paid
in excess of 10% of salary
iii) 50% of
salary
b) For other cities
i) Allowance actually received.
ii) Rent paid
in excess of 10% of salary.
iii) 40% of salary |
| 14. | Children Education Allowance | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl No.5 of the IT Rules | Rs.100/- per month per child upto a maximum of 2
children. |
| 15. | Hostel Subsidy | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl No.6 of the IT Rules | Rs.300/- per month per child upto a maximum of 2
children |
| 16. | Siachen Allowance | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl No.1 (II) of the IT Rules | Rs.7000/ per month w.e.f. 01/08/1997 |
| 17. | Special Compensatory (Remote Locality) Allowance | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.2 of the IT Rules | Category I – SCA ‘A’ – Rs.1300/- per month Category
III – SCA ‘B’ – Rs.1050/- per month. Category IV – SCA ‘C’
– Rs.750/- per month. Category VI – SCA ‘D’
– Rs.200/-
per month. |
| 18. | Compensatory Field Area Allowance (CFAA) | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl No.7 of the IT Rules | Rs.2600/- per month w.e.f. 01/05/1999 |
| 19. | Compensatory Modified Field Area Allowance (CMFAA) | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl No.8 of the IT Rules | Rs.1000/- per month w.e.f. 01/05/1999 |
| 20. | Any Special Allowance in the nature of Counter Insurgency Allowance (SCCIA) | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.9 of the IT Rules | Rs.3900/- per month w.e.f. 01/05/1999 |
| 21. | Transport Allowance granted to meet expenditure for the purpose of commuting between place of residence and duty | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.10 of the IT Rules | For whole of India – Rs.1600/- per month |
| 22. | Transport
Allowance granted to a blind or orthopedically handicapped employee
with disability of lower extremities, to meet expenditure for the
purpose of commuting between place of residence and
duty | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.11 of the IT Rules | For Whole of India – Rs.3200/- per month |
| 23. | High Altitude Uncongenial Climate Allowance (HAUCA) | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) Table
Sl.No.13 of the IT Rules | For areas of
(a)Altitude of 9000 to 15000 feet (HAUCA ‘I) –
Rs.1060/- per month w.e.f. 01/05/1999. (b)Altitude above 15000 feet (HAUCA
‘II’ & ‘III) – Rs.1600/- per month w.e.f. 01/05/1999. |
| 24. | Highly Active Field Area Allowance (HAFA) | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.14 of the IT Rules | Rs.4200/- per month |
| 25. | Island (duty) Allowance granted to the members of Armed Forces | U/S 10 (14) (ii) of IT Act and Rule 2BB (2) – Table
Sl.No.15 of the IT Rules. | For Andaman & Nicobar and Lakshadweep group of
islands – Rs.3250/- per month inserted w.e.f. 29/02/2000. |
| 26. | Outfit Allowance (Initial/Renewal) | U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of IT
Rules. | Fully Exempt |
| 27. | Compensation for the change of uniform | U/S 10 (14) (i) of IT Act and Rule 2BB (1) (f) of
the IT Rules | Fully Exempt |
| 28. | Kit Maintenance Allowance | U/S 10 (14) (i) of IT Act and Rule 2 BB (1) (f) of
the IT Rules | Fully Exempt |
| 29. | Uniform Allowance (MNS) | U/S 10 (14) (i) of IT Act and Rule 2 BB (1) (f) of
the IT Rules | Fully Exempt |
| 30. | Special Winter Uniform Allowance | U/S 10 (14) (i) of IT Act and Rule 2 BB (1) (f) of
the IT Rules | Fully Exempt |
| 31. | Reimbursement of Medical Expenses | U/S 17 (2) (viii) (v) of IT Act | Actual expenditure upto Rs.15000/- per annum. |
| 32. | Any payment from Provident Fund | U/S 10 (11) of IT Act | Fully Exempt |
| 33. | Payment of Compensation – Disability Pension | CBDT F.No. 200/51/99- ITA1 dated 02 Jul 2001 | Fully Exempt |
