One of friend is a traffic constable, he is getting the traffic allowance by monthly 8780/- since jan 2016, onwards prior to this allowance he was not a tax bracket, after providing this allowance to employees all traffic polices are tax deducting by state employer, Reason for providing the traffic allowance to traffic police for long standing in the roads for controlling the traffic and haling/inhaling pollution air, affecting their health My query is it is fully taxable as per IT act or party taxable? if you provide the reply early, very help to my friend.