{भत्ते से आपका क्या मतलब है?}

ALLOWANCES

1. Allowance is a fixed amount of money payable to an employee for meeting some particular expense.
2. Allowance may be use for Personal or for official purpose. where the allowance are given for personal purpose.It is fully taxable but where allowances are given for official purpose it is exempted.
3. Treatment of taxability of allowance does not depend upon the name of allowance but on the purpose for which it is provided.

[वेतन के अलावा कर्मचारियों को नियोक्ता से कुछ खर्चों पर खर्च करने के लिए प्रति माह निर्धारित राशि भी मिलती है । इसे “भत्ते” के रूप में जाना जाता है।]

TYPES OF ALLOWANCES

1. FULLY EXEMPTED ALLOWANCE

1. Allowance paid to SC & HC Judges
2. Allowance paid to UNO Employee.
3. Allowance paid by GOI to Indian Citizen.
4. Allowance received by MPs and MLAs.

2. FULLY TAXABLE ALLOWANCE

1. Servant Allowance
2. Warden Allowance
3. Overtime Allowance
4. Holiday Allowance
5. Family Allowance
6. Non-Practing Allowance
7. Telephone Allowance
8. City Compensatory Allowance
9. Breakfast/Lunch/Tiffin
10. DA(dearness Allowance)

3.PARTIALLY TAXABLE ALLOWANCE

NO.1 House Rent Allowance

1. 50% or 40% of Salary**
2. Actually HRA received
3. Rent paid- 10% of Salary

Note:- whichever is least is Exempt

Please read carefully

• Salary Means: Basic +D.A(forming part of Salary)+Commissions bases on turnover.

NO.2 Entertainment Allowance

1. 20% of Basic Salary
2. Maximum Limit of Rs. 5000
3. Actually Entertainment Allowance

Note:- whichever is least is deductible U/S 16(ii)

Please read carefully

# It is only for govt employee.

# For private employee it is fully taxable

# for this purpose “salary” excludes any allowance,benefits or other perquisities.

# Limit of Rs. 5000 is available Annually

HOW TO CALCULATE ALLOWANCE CLICK HERE

4. SPECIAL ALLOWANCE (PART-1)

1. Travelling & Transfer Allowance
2. Helper Allowance
3. Academic Allowance
4. R&D Allowance
5. Daily Allowance
6. Uniform Allowance
7. Conveyance Allowance

Note:-Actual Amount Received OR Actual Amount Spend for Official Purpose:-WHICHEVER IS LESS

5. SPECIAL ALLOWANCE (PART-2)

1. Transport Allowances 3200 only in case of physically challenged
2. Children Education Allowance 100 rs. P.M(maximum of 2 children)
3. Hostel Allowance 300 rs P.M(maximum of 2 children)

Note:-limit specified by the govt . or Actual amount Received WHICHEVER IS LESS

6. OTHER SPECIAL ALLOWANCE

1. Tribal area allowance 200 rs P.M
2. Hill area allowance 300 to 7000 P.M
3. Underground allowance 800 rs P.M
4. Island(duty) allowance 3250 P.M

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