My Query is, in our company one of employee is NRI, and he/she working in our company (India) can he/she is eligible for deduction u/s. 10 of Income tax ie ( Conveyance allowance) , We have deduct professional tax amount from him/her salary and paid to GOVT.
16 May 2018
Yes. Exemption in respect of Conveyance Allowance can be claimed U/s 10(14). Applicable to an employees irrespective of his residential status.