Training allowances/teaching allowancess is comming u/s10(14

This query is : Open

susanta kumar jena (Querist)
Follow

01 November 2011 sir
please give ur answer fllowing of these.

quries is:-

Traning Allowances/Teaching Allowances paid to the faculty members at different training institution of BSNL like BRBRAITT Jabalpur, NATFM Hydrabad , ALTTC ghajiabad etc. and DDO's(Drawing and Disposal officers )are deducting income tax there on at sources.
it may be confirmed whether such allowances is treated as special allowances u/s10(14)of income tax Act and refund is allowed by the income tax dept. for the amount of income tax already deducted by the DDO on such Traning Allowances/Teaching Allowances if specifically mention while submitting the refund.

CA PARAS BAFNA

CA PARAS BAFNA (Expert)
Follow

01 November 2011 Special Allowances are prescribed in Rule 2BB of the Income tax Rules and I could not find out such special allowance.

There is no ad-hoc deduction or a fixed amount of deduction.

However, the trainers may claim actual expenditure incurred by them out of such allowance.