19 February 2009
Sir, my assessee received salary from Govt. Total Travelling Allowance Received Rs. 4081/- during the year (08-09) & Arrears salary received Rs. 101290/- (Includig T.A. Rs. 14800/-) Total T.A. Received Rs. 18881/- In Section 10 claim Rs. 4081/- or Rs. 18881/-
19 February 2009
Travelling Allowance is received towards Boarding, Lodging and Conveyance expenses when an employee goes outside his headquarters on official duty. This Allowance is exempt from Income Tax.
Generally whenever any Wage or Pay revision takes place, revision may take effct from a retrospective date but revision in Allowances is from prospective effect; so question of receiving arrears for old period does not arise.
So if you could clearly spell out exact nature of allowance, a clear view can be taken