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Allowance received by an MLA is exempt but i didnt find sec 10(17).

This query is : Resolved 
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(Querist)
22 May 2021 I want to file a return of MLA. Allowances are exempt as per Sec 10(17), but under exemptions there no option for selecting sec 10(17). And whether we have to show these allowances as income from salary?? How to file this return??

Kindly resolve the query.

Thanking You.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
22 May 2021 Don't include it under salary. Show it in exempt income schedule under others mention the section.

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