Daily allowance on tour

Daily allowance on tour is the payment that meets a central government employee’s living costs while on temporary duty away from headquarters, and since 1 July 2017 it has taken the form of three separate payments rather than one rate: hotel or guest house accommodation reimbursed up to a ceiling, a lump sum for food, and city travelling charges. The ceilings are grouped into five pay level slabs and are fixed by paragraph 2(E) of Department of Expenditure Office Memorandum No. 19030/1/2017-E.IV dated 13 July 2017, which implemented the 7th Central Pay Commission recommendations on travelling allowance and superseded the order of 23 September 2008.

The statutory definition is older than the rates. Supplementary Rule 49 describes daily allowance as a uniform allowance for each day of absence from headquarters, intended to cover the ordinary daily charges incurred by a government servant in consequence of that absence, and Supplementary Rule 50 allows it to be drawn while on tour and not otherwise. Supplementary Rule 51, which once carried the rates, is now a pointer: the printed rule refers the reader to the Ministry of Finance Office Memorandum of 13 July 2017. So the entitlement lives in the Supplementary Rules and the numbers live in the Office Memorandum.

Distance decides whether a given day qualifies at all. Under Supplementary Rule 71 daily allowance may not be drawn for any day on which the employee does not reach a point outside a radius of 8 kilometres from the duty point at headquarters, or return to it from such a point. That threshold separates a tour from an ordinary day in the same city, and a tour in turn from a transfer, which is a permanent move drawing the composite transfer grant and the other transfer components instead. The fare to and from the tour station is a separate head, added on top of everything described here.

This article sets out the ceilings by pay level, the Class X city rule for Level 8 and below, the voucher and self-certification position after the relaxation of 22 December 2020, the absence slabs, the distance and holiday rules in the Supplementary Rules, field and boat journeys, what the 7th CPC actually changed, the 25% escalation live since 1 January 2024, the 60-day claim limit, the tax position and worked examples. Every figure appears twice, as the base printed in the 2017 order and as the amount payable now, because dearness allowance has crossed 50%.

Ceilings by pay level

Hotel accommodation is reimbursed up to Rs. 7,500 a day at Level 14 and above, falling to Rs. 450 at Level 5 and below, and the food lump sum runs from Rs. 1,200 a day to Rs. 500 across the same five slabs. Those are the base figures in paragraph 2(E)(i) of the Office Memorandum of 13 July 2017. The amounts payable are 25% higher, because dearness allowance crossed 50% of basic pay on 1 January 2024 and triggered the escalation clause in the order.

City travelling charges, the third component, are capped on a different pattern. The two senior slabs draw a taxi entitlement rather than a rupee ceiling, and only from Level 11 down does the order print a figure.

The pay level that decides the slab is the level in the pay matrix as indicated in the CCS (Revised Pay) Rules, 2016, and paragraph 3 of the Office Memorandum defines pay in the level as the basic pay drawn in the appropriate level under Rule 3(8) of those Rules, excluding Non-Practising Allowance, Military Service Pay and any other type of pay such as special pay. Paragraph 4 adds a protection: where the revised entitlements would lower an existing entitlement for any individual, group or class of employees, particularly on mode of travel and class of accommodation, the entitlement is not lowered and the earlier orders continue until the employee becomes eligible for the higher entitlement in the normal course.

The Class X city hotel ceiling for Level 8 and below

A stay in a Class X city carries a hotel ceiling of Rs. 1,000 a day for every employee up to Level 8, in place of the Rs. 750 that otherwise applies to Levels 6 to 8 and the Rs. 450 that applies to Level 5 and below. Paragraph 2(E)(ii) of the Office Memorandum of 13 July 2017 grants that uplift and attaches a condition to it in the same sentence: the Class X claim is only in the form of reimbursement upon production of relevant vouchers. An employee who could otherwise have claimed on self-certification loses that route for a Class X stay and must produce the hotel bill.

Class X is the city classification used for house rent allowance, which covers the largest cities. The rule matters more than its single sentence suggests, because it is precisely in those cities that a Rs. 750 ceiling buys the least, and Levels 6 to 8 hold a large share of the central government workforce.

The escalation sentence in the same paragraph 2(E)(ii) says the ceiling for reimbursement of hotel charges will rise by 25% whenever dearness allowance increases by 50%, without carving the Class X figure out, so on the wording of the order the Class X ceiling stands at Rs. 1,250 a day from 1 January 2024. The order does not tabulate that escalated figure separately, which is worth settling with the Drawing and Disbursing Officer before a claim is filed.

Vouchers and self-certification

Hotel accommodation and city travelling charges are reimbursements of actual spend and are therefore claimed against vouchers, subject to two relaxations that between them cover every employee up to Level 11 for travel and up to Level 8 for accommodation. Paragraph 2(E)(ii) of the Office Memorandum of 13 July 2017 allows an employee at Level 8 and below to be paid the accommodation claim up to the ceiling without production of vouchers, against a self-certified claim that clearly indicates the period of stay and the name of the dwelling. Paragraph 2(E)(iii) does the same for travelling charges at Level 8 and below, against a self-certified claim indicating the period of travel and the vehicle number.

The travelling charge relaxation was widened three years later. Office Memorandum No. 19030/2/2020-E.IV dated 22 December 2020, signed by Nirmala Dev, Director, records that several references had been received about the difficulties officials in Pay Level 9 to 11 faced in producing receipts for city travel, and decided that the condition of production of receipts or vouchers for those officials is done away with, subject to furnishing the same self-certification of the period of travel and vehicle number. Accommodation was left alone: the self-certification route for a hotel bill still stops at Level 8, and it does not extend to a Class X city stay at any level.

The food lump sum stands outside this scheme entirely. Paragraph 2(E)(iv) abolished the reimbursement of food bills and replaced it with a lump sum, and since the concept of reimbursement has been done away with, no vouchers are required at any level. An employee at Level 7 out for 14 hours draws Rs. 1,000 for the day whether the meals cost Rs. 1,400 or Rs. 90.

The absence slabs for the food lump sum

The food lump sum is paid at 30%, 70% or 100% according to the hours away from headquarters, and nothing else in daily allowance on tour is scaled this way. Paragraph 2(E)(v) of the Office Memorandum of 13 July 2017 sets the three timing restrictions: an absence of less than 6 hours draws 30% of the lump sum, an absence of between 6 and 12 hours draws 70%, and an absence of more than 12 hours draws 100%.

Absence from headquarters is reckoned from midnight to midnight and calculated on a per day basis, in the words of the same paragraph. That single sentence decides how a multi-day tour is worked out: each calendar day is measured on its own, so the middle days of a three-day tour draw the full lump sum and the first and last days draw 30%, 70% or 100% depending on the hours of departure and return. A tour that begins at 6 a.m. on one day and ends at 11 p.m. on the next draws 100% for both days.

The hotel and city travelling reimbursements are not touched by the slabs. A room booked for the night is reimbursed on its bill up to the ceiling for the level, and a taxi bill is reimbursed up to the ceiling, whatever the hours the employee was formally out of headquarters that day.

The 8 km rule and what counts as a tour

Daily allowance may not be drawn for any day on which the employee does not reach a point outside a radius of 8 kilometres from the duty point at his headquarters, or return to it from such a point. That is Supplementary Rule 71, and the note to it reads the radius as 8 kilometres by the shortest practicable route by which a traveller can reach the destination by ordinary modes of travelling. The duty point is the place or office of employment, not the city or the residence, so the measurement starts at the office.

The distance test does not appear in the Office Memorandum of 13 July 2017 at all, which is a common source of confusion: that order prescribes the rates, and the conditions of admissibility stay in the Supplementary Rules. Supplementary Rule 61 defines a tour as absence on duty from headquarters, either within or, with proper sanction, beyond the sphere of duty, and adds that a journey to a hill station is not treated as a journey on tour. Supplementary Rule 62 leaves a doubtful case to be decided by the competent authority, and Supplementary Rule 63 lets that authority restrict the frequency and duration of tours.

Two further rules bound the period. Supplementary Rule 70 provides that daily allowance may not be drawn except during absence from headquarters on duty, and that the period of absence begins when the employee actually leaves headquarters and ends when he actually returns, whether he halts there or not. Supplementary Rule 72 allows daily allowance to be drawn during a halt on tour on a holiday occurring during a tour, so a Sunday in the middle of a week away is not a gap in the claim. Supplementary Rule 154 covers a related case: an employee summoned to give evidence about facts that came to his knowledge in the discharge of public duties draws travelling allowance as for a journey on tour, attaching the certificate of attendance given by the court, and where the court is within 8 kilometres of headquarters no travelling allowance is admissible and he may instead accept the actual travelling expenses the court pays.

Supplementary Rule 52 keeps a valve open. A competent authority may, for reasons which should be recorded, sanction a daily allowance higher or lower than the prescribed rate where it considers the prescribed rate inadequate or excessive.

Accommodation: hotels, guest houses and staying private

The accommodation component reimburses what the employee actually paid for a place to stay, up to the ceiling for the pay level, and pays nothing where nothing was paid. Paragraph 2(E)(i) of the Office Memorandum of 13 July 2017 covers hotel accommodation and guest house in the same phrase, so a government or public sector guest house or circuit house that raises a bill is treated exactly as a hotel is, and the charge is reimbursed on the receipt.

A ceiling is a limit and not an entitlement to draw in full. A Level 11 officer whose hotel bill is Rs. 1,900 a night is reimbursed Rs. 1,900, not the Rs. 2,812.50 ceiling; one whose bill is Rs. 4,000 is reimbursed Rs. 2,812.50 and bears the rest. An employee who stays with a relative, or in accommodation provided free by the host office, incurs no accommodation charge and makes no accommodation claim, while the food lump sum for those days runs unaffected because paragraph 2(E)(iv) makes it a lump sum rather than a reimbursement.

City travelling charges at the tour station

City travelling charges meet the cost of moving about within the tour station, as distinct from the fare that carried the employee to it. The entitlement is not uniform in kind. Under paragraph 2(E)(i) of the Office Memorandum of 13 July 2017, Level 14 and above draws reimbursement of AC taxi charges as per actual expenditure commensurate with official engagements, with no distance cap and no rupee ceiling; Levels 12 and 13 draw AC taxi charges of up to 50 km per day; and Levels 9 to 11, 6 to 8 and 5 and below draw flat daily ceilings, now Rs. 422.50, Rs. 281.25 and Rs. 141.25.

Paragraph 2(E)(iii) adds a separate payment for the parts of a tour that no taxi reaches: for journeys on foot an allowance of Rs. 12 per kilometre travelled on foot is payable additionally, and that rate rises by 25% on each 50% of dearness allowance, so it stands at Rs. 15 a kilometre now. The same paragraph limits the 25% escalation of the travelling charge ceiling to Levels 11 and below, which is why the two senior slabs in the table above carry no enhanced figure: an entitlement expressed as actual expenditure or as 50 km has no rupee ceiling to escalate.

Where the local journey is made in the employee’s own car or two-wheeler rather than a hired taxi, the mileage allowance road rates apply instead. At places where no specific rates have been prescribed by the Directorate of Transport of the state concerned or of a neighbouring state, paragraph 2(D)(ii) of the same order sets Rs. 24 per kilometre for a journey performed in an own car or taxi and Rs. 12 per kilometre for an auto rickshaw or own scooter, each rising 25% on a 50% rise in dearness allowance, so Rs. 30 and Rs. 15 now.

Field, scientific and boat journeys

A field surveyor draws the food rate as a daily allowance, not a hotel reimbursement. Paragraph 2(E)(vi) of the Office Memorandum of 13 July 2017 covers a stay or journey on government ships and boats, and a journey to remote places on foot or by mule for scientific or data collection purposes in organisations like the Forest Survey of India, the Survey of India and the Geological Survey of India. In those cases daily allowance is paid at a rate equivalent to that provided for reimbursement of the food bill, and the amount is sanctioned irrespective of the actual expenditure incurred on this account, with the approval of the Head of Department or the controlling officer.

The rate therefore follows the employee’s own pay level rather than a single field figure: Rs. 1,500 a day at Level 14 and above, Rs. 1,250 at Levels 12 and 13, Rs. 1,125 at Levels 9 to 11, Rs. 1,000 at Levels 6 to 8 and Rs. 625 at Level 5 and below, on the enhanced figures. The Rs. 12 a kilometre for a journey on foot under paragraph 2(E)(iii), Rs. 15 with the escalation, is payable on top, and the 7th Central Pay Commission had raised that rate from the Rs. 7.5 a kilometre recorded at paragraph 8.15.12 of its report.

The design reason is plain from the components: two of the three assume a built environment of hotels and taxis to bill against. A transect through a forest or a fortnight on a survey vessel produces neither, and without paragraph 2(E)(vi) the reimbursement model would pay a field party almost nothing. The provision is confined to the named kinds of organisation and journey, and it turns on a sanction by the Head of Department rather than being claimable at will.

What the 7th Central Pay Commission changed

The 7th Central Pay Commission did not replace a flat daily allowance with a reimbursement model for civilian employees, because reimbursement was already the model. Paragraph 8.15.12 of its report records that the allowance was then in the form of reimbursement of staying accommodation expenses, travelling charges for travel within the city and food bills, on grade-pay slabs, with food bills capped at Rs. 750, Rs. 450, Rs. 300, Rs. 225 and Rs. 150 a day. The flat rate belonged to the Railways: paragraph 8.15.13 records a lump sum of Rs. 780 a day at the top slab down to Rs. 316, already regulated by the same 30%, 70% and 100% timing slabs.

Paragraph 8.15.14 explains why anything changed. The representations the Commission received dealt primarily with the reimbursement procedure, on the ground that getting hotel bills in small towns and food bills was not always practical. Paragraph 8.15.15 answered by proposing to adopt the best from both models: reimbursement was kept for accommodation and city travel, with self-certification below Level 9 and the Class X uplift, while the Railway lump sum was adopted for food so that no food bill would be needed anywhere. Paragraph 8.15.16 extended the whole package to Railway personnel, ending the flat rate there, and serial 43 of the Commission’s summary table of allowances records daily allowance as retained and rationalised.

The Office Memorandum of 13 July 2017 did not enact the recommendation unaltered. It improved the city travel entitlement of the two senior slabs, and the difference is worth stating precisely because the Commission’s table is widely reproduced as though it were the order.

Everything else came across as recommended, including the five hotel ceilings, the five food lump sums, the timing slabs, the self-certification rule, the Class X ceiling of Rs. 1,000, the foot journey rate of Rs. 12 a kilometre and the 25% escalation.

How the ceilings rise with dearness allowance

Every rupee figure in daily allowance on tour rises by 25% each time dearness allowance rises by 50%, under three clauses of the Office Memorandum of 13 July 2017 that say so in almost identical words. Paragraph 2(E)(ii) applies it to the hotel ceiling, paragraph 2(E)(iii) to the travelling charge ceiling for Levels 11 and below and to the foot journey rate, and paragraph 2(E)(iv) to the food lump sum. Paragraph 2(D)(ii) carries the same clause for the road mileage rates.

The clause has been triggered once. Dearness allowance reached 50% of basic pay on 1 January 2024, so from that date every base figure printed in the order is paid at 1.25 times its printed value, which is why each table on this page carries a base column and a payable column. Dearness allowance stands at 60% now, and the next step does not arrive until it reaches 100%, because the clause counts in blocks of 50 percentage points rather than tracking each half-yearly revision.

No consolidated order re-tabulates the enhanced figures, which is the practical difficulty with a self-executing escalation: the employee computes 1.25 times the printed ceiling and the Pay and Accounts Office checks the arithmetic, with no fresh circular to cite. That also explains why published summaries of the rates disagree with each other, some quoting the 2017 base and some the enhanced figure without saying which.

Claiming: the time limit and the papers

A tour claim must reach the office within 60 days of the completion of the journey. Department of Expenditure Office Memorandum No. 19030/1/2017-E.IV dated 13 March 2018 cut the time limit for submission of travelling allowance claims on tour, transfer, training and journey on retirement from one year to 60 days succeeding the date of completion of the journey. The Office Memorandum of even number dated 15 June 2021 later relaxed the limit to 180 days for a journey on retirement, and stated expressly that the limit for tour, transfer and training claims remains 60 days.

What the claim carries depends on the component. The food lump sum needs the tour dates and the hours of absence for each day and no bill. Accommodation needs the hotel or guest house bill, or at Level 8 and below outside a Class X city a self-certified claim indicating the period of stay and the name of the dwelling. City travelling charges need the bill, or at Level 11 and below a self-certified claim indicating the period of travel and the vehicle number, under paragraph 2(E)(iii) as widened by the Office Memorandum of 22 December 2020. The fare is claimed against the ticket for the entitled class, which on tour is business or club class by air or AC first class by train at Level 14 and above, economy class by air or AC first class by train at Levels 12 and 13, economy class by air or AC two tier by train at Levels 6 to 11, and first class, AC three tier or AC chair car by train at Level 5 and below.

Paragraph 6 of the Office Memorandum of 13 July 2017 adds a constraint that shapes how sanctions are given: no additional funds are provided on account of the revision, so permission for official travel is to be given judiciously and restricted to absolutely essential official requirements.

Daily allowance on tour compared with the neighbouring payments

Four payments are regularly confused with one another because all four meet a travel cost and three of them are abbreviated TA. They differ on what triggers them and on whether anything has to be proved.

The pairing that causes the most trouble is the first two. Transport allowance is a fixed monthly sum paid with the salary whether or not the employee travels anywhere, and daily allowance on tour is claimed only for days actually spent away from headquarters, so the two are drawn together in a month with a tour and are not alternatives.

Worked examples

The examples use the figures payable now, at 1.25 times the base printed in the Office Memorandum of 13 July 2017, and each assumes the day satisfies the 8 kilometre radius in Supplementary Rule 71. The fare to and from the tour station is shown separately because it is a different head.

Two days in a Class X city at Level 7

An official at Level 7 is sent to Delhi for two days, out of headquarters for more than 12 hours on each day, staying one night in a hotel that bills Rs. 1,900.

The daily allowance comes to about Rs. 3,812.50 before the fare. Two details decide the first row. The Class X uplift raises the ceiling from Rs. 937.50 to Rs. 1,250, and the bill of Rs. 1,900 exceeds it, so the official is paid the ceiling and bears Rs. 650. The same paragraph 2(E)(ii) takes away the self-certification route for a Class X stay, so the hotel bill has to be produced even though the official is at Level 8 or below. Outside a Class X city the ceiling for the night would have been Rs. 937.50 and the claim could have gone in on self-certification.

A single day out for eight hours at Level 12

An officer at Level 12 travels to a town 40 kilometres away and returns the same day, out of headquarters for 8 hours, taking a taxi at the tour station and no room.

The food lump sum is Rs. 875 rather than Rs. 1,250 because the absence fell in the middle slab. The taxi at Levels 12 and 13 is an AC taxi capped at 50 kilometres a day, not the non-AC taxi the 7th CPC had recommended, and it must be claimed against the bill: the self-certification widened by the Office Memorandum of 22 December 2020 stops at Level 11.

A month of field work at Level 9

A geologist at Level 9 spends 20 days on a survey traverse reached on foot, walking 8 kilometres a day, with the Head of Department’s sanction under paragraph 2(E)(vi).

The Rs. 22,500 is drawn without producing a single bill, which is the point of paragraph 2(E)(vi): the amount is sanctioned irrespective of the actual expenditure incurred, on the approval of the Head of Department or the controlling officer.

The tax position

Daily allowance on tour is exempt to the extent it is actually spent for the purpose for which it is granted, and the exemption survives the default regime. For the tax year 2026-27 the prescribed allowance exemptions sit in the Table in Schedule III to the Income-tax Act, 2025 (Act No. 30 of 2025), read with the Income-tax Rules, 2026 notified by Central Board of Direct Taxes Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026. Rule 280 of those Rules prescribes the allowances for serial number 12 of that Table, and an allowance granted to meet the ordinary daily charges incurred by an employee on account of absence from the normal place of duty is one of them.

The return for the financial year 2025-26 runs on the repealed law. There the exemption is Section 10(14)(i) of the Income-tax Act, 1961 read with Rule 2BB(1)(b) of the Income-tax Rules, 1962, in the same terms, and its survival under the default regime rests on Rule 2BB(3), which as substituted by Central Board of Direct Taxes Notification No. 43/2023 dated 21 June 2023, G.S.R. 452(E), retained clauses (a), (b) and (c) of Rule 2BB(1). Clause (b) is the daily allowance limb.

The exemption is conditional in a way that matters for the food lump sum. What is exempt is the amount spent for the purpose, so an employee who draws a lump sum larger than the day cost carries the difference into salary in principle, even though the order deliberately dispenses with the bill that would prove the figure. The income tax for government employees article covers how reimbursements of this kind sit alongside taxable salary, and an individual case should be settled with the Drawing and Disbursing Officer.

Daily allowance on tour is not part of emoluments for any other purpose either. It is neither pay nor a monthly allowance: it is drawn for the days a tour lasts, it does not enter take-home salary as a recurring item, and it plays no part in the pension calculation, which rests on basic pay in the level.

Bearing on the 8th Central Pay Commission

The reimbursement design and its five slabs are 7th CPC constructions, and nothing about their future can be stated as fact yet. The 8th Central Pay Commission may keep the model, revise the ceilings, alter the absence slabs or change the escalation clause, and no daily allowance figure for the period after it reports can be given until its recommendations are accepted and the Department of Expenditure issues the implementing order.

Two features are worth watching, on the record of what the 7th CPC did in 2015. The escalation clause has moved the figures only once in nine years, on 1 January 2024, so a base ceiling of Rs. 750 a day set in 2017 has become Rs. 937.50 while hotel tariffs have moved considerably further. And the self-certification threshold, drawn at Level 8 in 2017 and widened to Level 11 for travel in 2020, is the provision that generated enough representations to be changed once already.

Until then the position is the one set out here: reimbursement of hotel accommodation and city travelling charges up to the pay level ceiling, a food lump sum on three absence slabs, all standing 25% above the base figures printed in the Office Memorandum of 13 July 2017.

Related Articles

• Travelling allowance
• Composite Transfer Grant
• Transportation of personal effects
• Transport allowance
• Mileage allowance
• Conveyance allowance
• Cycle (Maintenance) Allowance
• Leave Travel Concession
• Joining time
• Transfer
• Dearness allowance
• Pay matrix
• Basic pay
• Salary by pay level
• City classification for HRA
• House rent allowance
• Fundamental Rules
• Supplementary Rules
• CCS (Revised Pay) Rules, 2016
• Drawing and Disbursing Officer
• Pay and Accounts Office
• Department of Expenditure
• Allowances for central government employees
• Income tax for government employees
• Income-tax Act, 2025
• Take-home salary for central government employees
• 7th Central Pay Commission
• 8th Central Pay Commission
• Central government employees in India
• 7th CPC salary calculator

External references

• Department of Expenditure
• Department of Expenditure: travelling allowance order of 13 July 2017
• Department of Expenditure: order of 22 December 2020 on vouchers for city travel
• Report of the Seventh Central Pay Commission
• Department of Personnel and Training
• Income Tax Department

References

1. Ministry of Finance, Department of Expenditure, Office Memorandum No. 19030/1/2017-E.IV dated 13 July 2017, “Travelling Allowance Rules, Implementation of the Seventh Central Pay Commission”, Annexure paragraph 2(E)(i) to (vi) (the hotel, food and city travelling ceilings by pay level; self-certification at Level 8 and below; the Class X city ceiling of Rs. 1,000; the food lump sum in place of food bills; the timing restrictions of 30%, 70% and 100% reckoned midnight to midnight; the field, foot and boat provision), paragraph 2(D)(ii) (road mileage of Rs. 24 and Rs. 12 a kilometre), paragraphs 2 to 7 (pay level, exclusion of NPA and MSP, protection of existing entitlements, effect from 1 July 2017 in supersession of Office Memorandum No. 19030/3/2008-E.IV dated 23 September 2008) and paragraph 8 (separate orders for the Armed Forces and Railway employees).
2. Ministry of Finance, Department of Expenditure, Office Memorandum No. 19030/2/2020-E.IV dated 22 December 2020 (condition of production of receipts or vouchers for reimbursement of travelling charges for travel within the city done away with for officials in Pay Level 9 to 11, subject to self-certification indicating the period of travel and vehicle number).
3. Ministry of Finance, Department of Expenditure, Office Memorandum No. 19030/1/2017-E.IV dated 13 March 2018 (time limit for submission of travelling allowance claims on tour, transfer, training and journey on retirement reduced from one year to 60 days succeeding the date of completion of the journey), and Office Memorandum of even number dated 15 June 2021 (limit modified to 180 days for a journey on retirement, the 60-day limit retained for tour, transfer and training).
4. Report of the Seventh Central Pay Commission, November 2015, paragraphs 8.15.12 to 8.15.16 (the pre-existing reimbursement model for civilian employees and the flat Railway rates, the representations on the reimbursement procedure, the recommended ceilings and lump sums, and the extension of the package to Railway personnel), paragraph 8.15.18 (foreign travel rates left to the Ministry of External Affairs and the Ministry of Finance) and serial 43 of the summary table of allowances (daily allowance retained and rationalised).
5. Supplementary Rules, Rules 49, 50, 51, 52, 61, 62, 63, 69, 70, 71, 72 and 154 (definition of daily allowance, drawal only while on tour, the rates now carried by the Office Memorandum of 13 July 2017, the power to sanction a higher or lower rate, the definition of tour, the 8 kilometre radius from the duty point, drawal on a holiday during a tour and travelling allowance for attendance as a witness).
6. Central Civil Services (Revised Pay) Rules, 2016, Rule 3(8) (pay in the level in the pay matrix, the basis of the pay level slabs in the travelling allowance order).
7. Income-tax Act, 2025 (Act No. 30 of 2025), Schedule III, Table serial number 12; Central Board of Direct Taxes Notification No. 22/2026, G.S.R. 198(E), dated 20 March 2026 notifying the Income-tax Rules, 2026, rule 280; and Section 10(14)(i) of the repealed Income-tax Act, 1961 read with Rules 2BB(1)(b) and 2BB(3) of the Income-tax Rules, 1962 as substituted by Notification No. 43/2023 dated 21 June 2023, G.S.R. 452(E), for the financial year 2025-26.