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[Cites 0, Cited by 0] [Section 2BB] [Entire Act]

Union of India - Subsection

Section 2BB(2) in Income Tax Rules, 1962

(2)For the purposes of sub-clause (ii) of clause (14) of section 10, the prescribed allowances, by whatever name called, and the extent thereof shall be the following, namely :-
Sl. No. Name of allowance Place at which allowance is exempt Extent to which allowance is exempt
(1) (2) (3) (4)
1. Any Special Compensatory Allowance in the natureof Special Compensatory (Hilly Areas) Allowance or High AltitudeAllowance or Uncongenial Climate Allowance or Snow Bound AreaAllowance or Avalanche Allowance I. (a) ManipurMollan/RH-2365.(b) Arunachal Pradesh(i) Kameng;(ii) North EasternArunachal Pradesh where heights are 9,000 ft. and above;(iii) Areas east orwest of Siang and Subansiri sectors(c) Sikkim(i) AreaNorth-NE-East of line Chhaten LR 0105, Launchung LR 1902, pt.4326 LW 1790, pt. 4349 LW 1479, pt. 3601 LW 1471 to mile 13 LW1367 to Berluk LW 2253.(ii) All other areasat 9,000 ft. and above.(d) Uttar PradeshAreas of Harsil, Mana and Malari Sub-divisions and other areas ofheights at 9,000 ft. and above.(e) Himachal Pradesh(i) All areas at9,000 ft. and above ahead of line joining Puhka-jakunzomlatowards the bower.(ii) Area ahead ofline joining Karchham and Shigrila towards the bower.(iii) All areas inKalpa, Spiti, Lahul and Tisa.(f) Jammu and Kashmir(i) All areas from NR396950 to NR 350850, NR 370790, NR 311776 North of ShaikhraVillage, North of Pindi Village to NR 240800.(ii) Areas of Doda,Sank and other posts located in areas at a height of 9,000 ft.and above.(iii) North of lineKud-Dudu and Bastt-garh, Bilwar, Batote and Patnitop.(iv) All areas aheadof Zojila served by Road Srinagar-Zojila-Leh in Leh District.(v) Gulmarg - Allareas forward of line joining Anita Linyan 3309 - Kaunrali -2407.(vi) Uri South - Allareas forward of Kaunrali - Kandi 1810 Kustam 1505 - Sebasantra1006 Changez 0507 - Jak 19904 Keekar 9704 Jamun 9607 Neeta 9508.(vii) BAAZ KaiyanBowl - All areas forward of Dulurja 9712-BAAZ 0317 - Shamsher0416 including New Shamsher 0615 - Zorawar 1017 - Malaugan Base1027 - Radha 0836 to Nastachun Pass 9847.(viii) Tangdhar - Allareas west of Nastachun Pass Tangdhar Bowl and on ShamshabariRange and forward of it.(ix) Karan andMachhal sub-sectors - All areas along the line Pharkiangali 0869to Z Gali 4376 andforward of Shamshabari Range.(x) Panzgam, Trehgam and Drugmul. Rs. 800 per month
II. Siachen area of Jammu and Kashmir Rs. 7,000 per month
III. All places located at a height of 1,000metres or more above the sea level, other than places specifiedat (I) and (II) above. Rs. 300 per month
2. Any Special Compensatory Allowance in the natureof Border Area Allowance, Remote Locality Allowance or DifficultArea Allowance or Disturbed Area Allowance I. (a) LittleAndaman, Nicobar and Narcondum Islands;(b) North and MiddleAndamans;(c) ThroughoutLakshadweep and Minicoy Islands;(d) All places on ornorth of the following demarcation line:Point 14600 (2881) toSala MS 2686-Matau MS 6777 - Sakong MT 1379-Bamong-Khonawa MO2803 - Nyapin MO 7525 - River Khru to its junction with the riverKamla MP - 2226 - Taliha - Yapuik MK 7410 - Gshong MK 9749 -Yinki Yong NF 4324-Damoroh MF 6208 - Ahinkolin NF 8811 - KronliMG 2407 - Hanli NM 4096 -Gurongon NM 4592-Loon NM 7579 -Mayuliang NM 0169-Chawah NM 9943 - Kamphu NM 1125 - Point 6490(NM 1493) Vijayanagar NSA 486;(e) Following areasin Himachal Pradesh :(i) Pangi Tehsil ofChamba District;(ii) FollowingPancha-yats and villages of Bharmour Tehsil of Chamba District :(A) Panchayat :Badgaun, Bajol, DeolKugti Naya-gam and Tundah.(B) Villages :Ghatu of GramPanchayat Jagat Kanarsi of Gram Panchayat, Cauhata.(iii) Lahaul andSpiti District;(iv) Kinnaurdistrict:(A) Asrang, Chitkuland Hango Kuno Charang Panchayats;(B) 15/20 Areacomprising the Gram Pancha-yats of Chhota Khamba, Na-thpa andRupi;(C) Pooh Sub-Divisionexcluding the Panchayat Areas specified above.(v) 15/20 Area ofRampur Tehsil comprising of Panchayats of Koot, Labana-Sadana,Sarpara and Chandi Branda of Shimla District.(vi) 15/20 Area ofNirmand Tehsil, comprising the Gram Panchayats of Kharga, Kushwarand Sarga of Kullu District.(f) ChimptuipuiDistrict of Mizoram and areas beyond 25 km. from Lunglei town inLunglei District of Mizoram.(g) Following areasin Jammu and Kashmir:(i) Niabat Bani,Lohi, Malhar and Macchodi of Kathua District;(ii) Dudu BasantgarhLander Bhamag Illaqa, Thakrakote and Nagote of Udhampur District;(iii) All areas inTehsil Mahore except those specified at III(f)(i) below inUdhampur District;(iv) Illaqas ofPadder and Niabat Nowgaon in Kishtwar Tehsil of Doda District;(v) Leh District;(vi) Entire Gurez -Niabat, Tangdhar Sub-Division and Keran Illaqa of BaramullaDistrict.(h) Following areasof Uttar Pradesh :-(i) Chamoli District;(ii) PithoragarhDistrict;(iii) UttarkashiDistrict. (i) Throughout Sikkim State. Rs. 1,300 per month
II.Installations in the Continental Shelf ofIndia and the Exclusive Economic Zone of India. Rs. 1,100 per month
III.(a)ThroughoutArunachal Pradesh other than areas covered by those specified atI(d) above.(b) ThroughoutNagaland State.(c) South Andaman(including Port Blair).(d) ThroughoutLunglei District (excluding areas beyond 25 km. from Lungleitown) of Mizoram.(e) Dharmanagar,Kailasahar, Amarpur and Khowai in Tripura.(f) Following areasin Jammu and Kashmir :(i) Areas up to Goelfrom Kamban side and areas upto Arnas from Keasi side in TehsilMahore of Udhampur District;(ii) Matchill inBaramulla District.(g) Following areasin Himachal Pradesh :(i) Bharmour Tehsil,excluding Panchayats and villages covered by those specified atI(e)(ii) above of Chamba District;(ii) Chhota Bhangaland Bara Bhangal area of Kangra District;(iii) KinnaurDistrict other than areas specified at I(e)(iv);(iv) Dodra - Kawar Tehsil, Gram Panchayats ofDarkali in Rampur, Kashapath Tehsil and Munish, Ghori Chaibis ofPargana Sarahan of Shimla District. Rs. 1,050 per month
IV.(a) ThroughoutAizawal District of Mizoram;(b) ThroughoutTripura except areas those specified at III(e);(c) ThroughoutManipur;(d) Following areasof Himachal Pradesh :(i) Jhandru Panchayatin Bhatiyat Tehsil, Churah Tehsil, Dalhousie Town (includingBanikhet proper) of Chamba District;(ii) Cuter Seraj(excluding Village of Jakat-Khana and Burow in Nirmand Tehsil ofKullu District);(iii) Following areasof Mandi District :(A) Chhuhar Valley(Joginder-nagar Tehsil);(B) Bagra, Chhatri,Chhot-dhar, Garagu-shain, Gatoo, Gharyas, Jan-jehli, Jaryar,Johar Kalhani Kalwan, Kho-lanal, Loth, Silibagi, Somachan,Thach-dhar, Tachi and Thana Panchayats of Thunag Tehsil;(C) Binga, Kamlah,Saklana, Tanyar and Tarakholah, Panchayats of Dharampur Block;(D) Balidhar, Bagra,Gopalpur, Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahan andTeban, Pan-chayats of Karsog Tehsil;(E) Bohi, Batwara,Dhanyara, Paura-Kothi, Seri and Shoja, Panchayats of SundernagarTehsil.(iv) Following areasand offices of Kangra District :(A) Dharamshala townand Women's ITI; Dari, Mechanical Workshop, Ramnagar; ChildWelfare and Town Country Planning Offices, Sakoh; CRSF Office atlower Sakoh; Kangra Milk Supply Scheme, Shamnagar; Tea Factory,Dari; Forest Corporation Office, Sham-nagar; Tea Factory, Dari;Settlement Office,Shamnagar and BinwaProject, Sham-nagar. Offices located outside the Municipal limitof Dharamshala town but included in Dharamshala town for purposesof eligibility to special Compensatory (Remote Locality)Allowance;(B) Palampur town,including HPKVV Campus at Palampur and H.P. KrishiVishvavidya-laya Campus; Cattle Deve-lopment Office/ Jersy Farm,Banuri; Sericulture Office/Indo-German Agriculture Workshop/HPPWDDivision, Bundla; Electrical Sub-Division, Lohna; D.P.O.Corporation, Bundla and Electrical HPSEE Division, Ghuggaroffices located outside the Municipal limits of Palam-pur townbut included in Palampur town for the purpose of above allowance;(v) Chopal Tehsil;Ghoris, Panjgaon, Patsnu, Naubis and Teen Koti of ParganaSarahan; Deothi Gram Pancha-yat of Taklesh Area; Pargana Barabis;Kasba Rampur and Ghori Nog of Pargana Rampur of Rampur Tehsil ofShimla District and Shimla Town and its suburbs (Dhalli, Jatog,Kasumpti, Mashobra, Taradevi and Tutu);(vi) Panchayats ofBani, Bakhali (Pachhad Tehsil), Bharog Bhe-neri (Paonata Tehsil),Birla (Nahan Tehsil), Dibber (Pachhad Tehsil) of Thanan Kasoga(Nahan Tehsil) in Sirmour District and Transgiri Tract of SirmourDistrict;(vii) MangalPanchayat of Solan District;(e) Following areasin Jammu and Kashmir :(i) Areas in Poonchand Rajouri Districts excluding the towns of Poonch and Rajouriand Sunderbani and other Urban areas in the two districts;(f) Following areasin Jammu and Kashmir :Areas not included in I(g), III(f) and IV(e)above, but which are within a distance of 8 km. from the line ofactual control or at places which may be declared as qualifyingfor Border Allowance from time to time by the State Governmentfor their own staff. Rs. 750 per month
V. Jog Falls in Shimoga District in Karnataka. Rs. 300 per month
VI.(a) Throughout theState of Himachal Pradesh other than areas covered by thosespecified in I(e), III(g) and IV(d)(b) Throughout the State of Assam and Meghalaya Rs. 200 per month.
3. Special Compensatory (Tribal Areas/ScheduleAreas/Agency Areas) Allowance (a) Madhya Pradesh(b) Tamil Nadu(c) Uttar Pradesh(d) Karnataka(e) Tripura(f) Assam(g) West Bengal(h) Bihar(i) Orissa Rs. 200 per month.
4. Any allowance granted to an employee working inany transport system to meet his personal expenditure during hisduty performed in the course of running of such transport fromone place to another place, provided that such employee is not inreceipt of daily allowance Whole of India 70 per cent of such allowance up to a maximum ofRs. 10,000 per month.
5. Children Education Allowance Whole of India Rs. 100 per month per child up to a maximum oftwo children.
6. Any allowance granted to an employee to meet thehostel expenditure on his child Whole of India Rs. 300 per month per child up to a maximum oftwo children.
7. Compensatory Field Area Allowance (a) Following areasin Arunachal Pradesh :-(i) Tirap andChanglang Districts;(ii) All areas Northof line joining point 4448 in LZ 4179-Nukme Dong MS 3272-Sepla MT2969-Palin MO 9213-Daporijo NR 5841-Along NL 1273-Hunli NM3196-Tidding Tuwi MT 6369-Hayu-liang NN 0170-Tawaken MT8136-Champai Bun NM 8814, all inclusive.(b) ThroughoutManipur and Nagaland.(c) Following areasin Sikkim :-All areas North andNorth East of line joining Phalut LV 4750-Gezing LV 7059-MangkhaLV 6160-Penlang La LW 0666-Rangli LW 1448-BP 1 in LW 2453 onIndo-Bhutan Border, all inclusive.(d) Following areasin Himachal Pradesh :All areas East ofline joining Umasila NV 3951-Udaipur NY 8663-Manikaran SB2300-Pir Parbati Pass TA 1459-Taranda TA 2335-Barasua Pass TA8801, all inclusive.(e) Following areasin Uttar Pradesh :-All areas North andNorth-East of line joining Barasua Pass Gangnani TG 1362-GovindGhat TG 0937-Tapovan TH 1822-Musiari TN 8982-Relagad TO 2466, allinclusive.(f) Following areasin Jammu and Kashmir :-(i) Areas North andEast of line joining Zojila MU 3036-Baralachala NE 6672 along theGreat Himalayan Range, all inclusive;(ii) All areas Westof line joining point 1556 in NR 5470-Gulmarg MT 3105-Naushara MY3105-Ringapat MT 2133-Handwara MT 2043-Laingyal MT 2339-Point8405 in NG 4565-North of line joining point 8403-Bunakut MT5453-Razan NN 2239-Zojila, all inclusive;(iii) All areas West of line joining tip ofChicken Neck RD 7073-Canal junction RD 6364-Mawa Brahmana RD6183-Chauki RD 6393-Road junction RD 6499-Baramgala MY 3854-Point1556 in NR 5470, all inclusive. Rs. 2,600 per month.
8. Compensatory Modified Field Area Allowance (a) Following areasin Punjab and Rajasthan :-Areas West of linejoining Jessai, Barmer, Jaisalmer, Pokharan, Udasar, MahajanRanges, Suratgarh, Lalgarh, Jattan, Abohar, Govindgarh, Fazilka,Jandiala Guru, Moga, Dholewal, Deas, Bir Sarangwal, Hussainiwala,Dera Baba Nanak, Laisain pulge upto the international border, allinclusive.(b) Following area inHaryana :-Satrod (Hissar).(c) Following areasin Himachal Pradesh :-Areas North of linejoining Narkhanda, Keylong upto Field Area line/High Altitudeline.(d) Following areasin Arunachal Pradesh and Assam :-(i) Cachar and NorthCachar Districts of Assam including Silchar;(ii) All areas ofArunachal Pradesh and Assam North of river Brahma-putra exceptTejpur - Misamari and Field Areas.(e) ThroughoutMizoram and Tripura.(f) Following areasin Sikkim and West Bengal :-Areas Northwards ofline joining Sevoke LV 9112-Burdong LV 985-Sherwani LV 9453-Bagrakot LW 0113-Damdim LW 1109-New Mal-Hasimara-QB 7894 GangaRam Tea Estate QA 1377 upto the High Altitude line/field arealine/inter-national border, all inclusive.(g) Following areasin Uttar Pradesh :-Areas North of linejoining Uttarkashi, Karan Prayag, Gauchar, Joshimath, Chamoli,Rudra Prayag, Askote, Char-amgad, Dharchula, Kausani and NarendraNagar upto inter-national border, all inclusive.(h) Following areasin Jammu and Kashmir :-(i) Areas West ofline joining Pattan, Baramulla, Kupwara, Drugmula, Panges,Mankes, Buniyar, Pantha Chowk, Khanabal, Anantnag, Khundru andKhru upto the existing High altitude line, all inclusive;(ii) Areas West of line joining - BP-19,Brahmana-di-Bari, Jindra, Dhansal, Katra, Sanjhi Chatt, Batote,Patnitop, Ram-ban and Banihal upto the existing High altitudeline, all inclusive. Rs. 1,000 per month
9. Any special allowance in the nature of counter-insurgency allowance granted to the members of armed forcesoperating in areas away from their permanent locations [***] Whole of India Rs. 3,900 per month.
10. [***] [Entry of Column 2 omitted by the Income-tax (Third Amendment) Rules, 2018 w.e.f. 1-4-2019] [***] [Entry of Column 3 omitted by the Income-tax (Third Amendment) Rules, 2018 w.e.f. 1-4-2019] [***] [Entry of Column 3 omitted by the Income-tax (Third Amendment) Rules, 2018 w.e.f. 1-4-2019]
11. Transport allowance granted to an employee, whois blind or deaf and dumb or orthopaedically handicapped withdisability of lower extremities, to meet his expenditure for thepurpose of commuting between the place of his residence and theplace of his duty Whole of India Rs.3200 per month
12. Underground Allowance granted to an employee whois working in uncongenial, unnatural climate in underground [***]mines Whole of India Rs. 800 per month.
13. Any special allowance in the nature of highaltitude (uncongenial climate) allowance granted to the member ofthe armed forces operating in high altitude areas (a) For altitude of9,000 to 15,000 feet(b) For altitude above 15,000 feet Rs. 1,060 per month.Rs. 1,600 per month.
14. Any special allowance granted to the members ofthe armed forces in the nature of special compensatory highlyactive field area allowance Whole of India Rs. 4,200 per month
15. Any special allowance gran-ted to the member ofthe armed forces in the nature of Island (duty) allowance Andaman & Nicobar and Lakshadweep Group ofIslands Rs. 3,250 per month:
Provided that any assessee claiming exemption in respect of the allowances mentioned at serial numbers 7 and 8 shall not be entitled to the exemption in respect of the allowance referred to at serial number 2:Provided further that any assessee claiming exemption in respect of the allowance mentioned at serial number 9 shall not be entitled to the exemption in respect of disturbed area allowance referred to at serial number 2.