Securities And Exchange Board Of India - Subsection
Section 3(1)(l) in Securities and Exchange Board of India (Employees' Service) Regulations, 2001
(l)"special allowance" means an addition, in the nature of an allowance, to the pay attached to a post or of an employee, granted at the discretion of the Board or its duly appointed authority in consideration of the specially arduous nature of the duties attached to the post or required to be performed by the employee;