Due to the special nature of duties of the armed forces, certain allowances are paid to meet that requirement. Of these allowances some are subject to tax and some are not. The ones falling under the tax purview are Military Service Pay, Grade Pay, Classification Allowance Group Pay, Composite Personal Maintenance Allowance, Good Conduct / Service Badge Pay, House Rent Allowance, Language allowances, Instructional Duty Allowances , Officiating Allowances, Para /Flying Allowances/Submarine Allowances, special Forces allowance, Sea Duty Allowance etc. Other normal allowances like Dearness Allowance, Transportation Allowance (limit) are all taxed at the rates according to the respective Income Tax slab of PBOR.
1 | Siachen Allowance | Rs.7000/-per month |
2 | Special Compensatory (Remote locality)allowance Category 1-SCA “A” | Rs.1300/-per month |
3 | SC(RL)A Category II-SCA “B” | Rs.1050/-per month |
4 | SC(RL)A Category III-SCA “C” | Rs 750/-per month |
5 | SC(RL)A Category IV-SCA “D” | Rs 200/-per month |
6 | Compensatory Field Area Allowance (CFAA) | Rs 2600/-per month |
7 | Compensatory Modified Field Area Allowance (CMFAA) | Rs 1000 per month |
8 | Any special Allowance in the nature of Counter-Insurgency Allowance(SCCIA) | Rs 3900 per month |
9 | HAUCA for Altitude of 9000 to 15000 feet (HAUCA ‘I’) | Rs 1060 per month |
10 | HAUCA for Altitude above 15000 feet (HAUCA ‘II and III’) | Rs 1600/- per month |
11 | Highly Active Field Area Allowance (HAFA) | Rs 4200/- per month |
12 | Island (duty) allowance granted to the members of Armed Forces For Andaman and Nicobar and Lakshadweep group of islands | Rs 3250/- per month |
13 | Hard area Allowance | Rs 1300/- per month |
14 | CEA | Rs 100/- per month per child for maximum of 2 children |
15 | Hostel Subsidy | Rs 300/- per month per child for maximum of 2 children |
16 | Entertainment allowance | A Sum equal to 1/5th of salary (excluding any allowance / benefit) or Rs 5000/-per annum whichever is less. |
17 | LTC | Actual expenditure up to the limit of entitlement |
18 | HRA/HRR For Bombay / Kolkata / Delhi/Chennai | The least of the following three,i.Allowance actually received ii.Rent paid in excess of 10% of salary iii.50% of salary |
19 | HRA/HRR for other cities | The least of the following three i.Allowance actually receivedii.Rent paid in excess of 10% of salaryiii.40% of salary |
20 | Special compensatory (tribal areas/scheduleareas/agency areas)allowances | For specified places –Rs.200/- per month |
21 | Transport allowance granted to an employee to meet his expenditure for the purpose of commuting between place of his residence & duty. For whole of India | Rs.800/- per month |
22 | Transport allowance granted to a blind or orthopadeically handicapped employee with disability of lower extremities to meet his expenditure for the purpose of commuting between place of his residence & duty. For whole of India | Rs.1600/- per month |
- Gallantry Award
- Foreign Allowance
- Bhutan Compensatory Allowance
- Servant wages Allowance
- Purchase of Crockery / Cutlery / Glassware
- Outfit Allowance on posting to Embassy
- Arrears of cash Grant Foreign Allowance (Nepal)
- Myanmar Allowance
- Representational Grant for use of crockery set
- Encashment of Leave on retirement whether on superannuation or otherwise
- Any Allowances granted for encouraging academic, research and training pursuits in educational & research institution (training & study leave allowance)
- Outfit Allowance
- Compensation for the change of uniform
- Kit maintenance Allowance
- Uniform Allowance (MNS)
- Special Winter uniform Allowance
- Any payment from provident fund
- Payment of compensation Disability Pension
- Reimbursement of Medical Expenses
Dear Sir
ReplyDeleteAs disable officer exempted from complete income tax, can i know what is Service element and Disability element?
Regards