Section 10(14) Exemption
Stub article on the Section 10(14) income-tax exemption for special allowances. A full encyclopedic entry is pending.
What this article will cover
A full salary-calculator article on the Section 10(14) exemption of the Income-tax Act will cover the exemption for special allowances granted to meet expenses in the performance of official duties or as a cost-of-living measure, the sub-clauses 10(14)(i) and 10(14)(ii), the allowances specified under Rule 2BB, the interaction with the conveyance allowance and other duty allowances, and how the exemptions available differ between the old and new tax regimes, with links to neighbouring topics on salary-calculator.in and a references section pointing to primary sources.