Incomes not included under Head Salaries(Exemptions) - Section 10: IT Circular 20/2015

Incomes not included under Head Salaries(Exemptions) - Section 10: IT Circular 20/2015

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Any income falling within any of the following clauses shall not be included in computing the income from salaries for the purpose of section 192 of the Act :-

5.3.1 The value of any travel concession or assistance received by or due to an employee from his employer or former employer for himself and his family, in connection with his proceeding (a) on leave to any place in India or (b) after retirement from service, or, after termination of service to any place in India is exempt under Section 10(5) subject, however, to the conditions prescribed in Rule 2B of the Rules.

For the purpose of this clause, "family" in relation to an individual means:

(i) the spouse and children of the individual; and

(ii) the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual.
It may also be noted that the amount exempt under this clause shall in no case exceed the amount of expenses actually incurred for the purpose of such travel.

5.3.2 Death-cum-retirement gratuity or any other gratuity is exempt to the extent specified from inclusion in computing the total income under Section 10(10). Any death-cum -retirement gratuity received under the revised Pension Rules of the Central Government or, as the case may be, the Central Civil Services (Pension) Rules, 1972, or under any similar scheme applicable to the members of the civil services of the Union or holders of posts connected with defence or of civil posts under the Union (such members or holders being persons not governed by the said Rules) or to the members of the all-India services or to the members of the civil services of a State or holders of civil posts under a State or to the employees of a local authority or any payment of retiring gratuity received under the Pension Code or Regulations applicable to the members of the defence service is exempt. Gratuity received in cases other than those mentioned above, on retirement, termination etc

is exempt up to the limit as prescribed by the Board. Presently the limit is Rs. 10 lakhs w.e.f. 24.05.2010 [Notification no. 43/2010 S.O. 1414(E) F.No. 200/33/2009-ITA-1 dated 11th June 2010].

5.3.3 Any payment in commutation of pension received under the Civil Pensions (Commutation) Rules of the Central Government or under any similar scheme applicable to the members of the civil services of the Union or holders of posts connected with defence or of civil posts under the Union (such members or holders being persons not governed by the said Rules) or to the members of the all- India services or to the members of the defence services or to the members of the civil services of a State or holders of civil posts under a State or to the employees of a local authority] or a corporation established by a Central, State or Provincial Act, is exempt under Section10(10A)(i). As regards payments in commutation of pension received under any scheme of any other employer, exemption will be governed by the provisions of section 10(10A)(ii). Also, any payment in commutation of pension from a fund referred to in Section 10(23AAB) is exempt under Section 10(10A)(iii).

5.3.4 Any payment received by an employee of the Central Government or a State Government, as cash-equivalent of the leave salary in respect of the period of earned leave at his credit at the time of his retirement, whether on superannuation or otherwise, is exempt under Section 10(10AA)(i). In the case of other employees, this exemption will be determined with reference to the leave to their credit at the time of retirement on superannuation or otherwise, subject to a maximum of ten months' leave. This exemption will be further limited to the maximum amount specified by the Government of India Notification No.S.O.588(E) dated 31.05.2002 at Rs. 3,00,000/- in relation to such employees who retire, whether on superannuation or otherwise, after 1.4.1998.

Under Section 10(10B), the retrenchment compensation received by a workman is exempt from income-tax subject to certain limits. The maximum amount of retrenchment compensation exempt is the sum calculated on the basis provided in section 25F(b) of the Industrial Disputes Act, 1947 or any amount not less than Rs.50,000/- as the Central Government may by notification specify in the Official Gazette, whichever is less. These limits shall not apply in the case where the compensation is paid under any scheme which is approved in this behalf by the Central Government, having regard to the need for extending special protection to the workmen in the undertaking to which the scheme applies and other relevant circumstances. The maximum limit of such payment is Rs. 5,00,000/- where retrenchment is on or after 1.1.1997 as specified in Notification No. 10969 dated 25-06-1999.

5.3.6 Under Section 10(10C), any payment received or receivable (even if received in installments) by an employee of the following bodies at the time of his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of public sector company, a scheme of voluntary separation, is exempt from income-tax to the extent that such amount does not exceed Rs. 5,00,000/-:
a) A public sector company;
b) Any other company;
c) An Authority established under a Central, State or Provincial Act;
d) A Local Authority;
e) A Cooperative Society;
f) A university established or incorporated or under a Central, State or Provincial Act, or, an Institution declared to be a University under section 3 of the University Grants Commission Act, 1956;
g) Any Indian Institute of Technology within the meaning of Section 3 (g) of the Institute of Technology Act, 1961;
h) Such Institute of Management as the Central Government may by notification in the Official Gazette, specify in this behalf.

The exemption of amount received under VRS has been extended to employees of the Central Government and State Government and employees of notified institutions having importance throughout India or any State or States. It may also be noted that where this exemption has been allowed to any employee for any assessment year, it shall not be allowed to him for any other assessment year. Further, if relief has been allowed under section 89 for any assessment year in respect of amount received on voluntary retirement or superannuation, no exemption under section 10(10C) shall be available.

5.3.7 Any sum received under a Life Insurance Policy (Sec 10(10D), including the sum allocated by way of bonus on such policy other than the following is exempt under section 10(10D):

i) any sum received under section 80DD(3) or section 80DDA(3); or

ii) any sum received under a Keyman insurance policy; or

iii) any sum received under an insurance policy issued on or after 1.4.2003, but on or before 31-03-2012, in respect of which the premium payable for any of the years during the term of the policy exceeds 20 percent of the actual capital sum assured; or

iv) any sum received under an insurance policy issued on or after 1.4.2012 in respect of which the premium payable for any of the years during the term of the policy exceeds 10 percent of the actual capital sum assured; or

v) any sum received under an insurance policy issued on or after 1.4.2013 in cases of persons with disability or person with severe disability as per Sec 80U or suffering from disease or ailment as specified in Sec 80DDB, in respect of which the premium payable for any of the years during the term of the policy exceeds 15 percent of the actual capital sum assured

However, any sum received under such policy referred to in (iii), (iv) and (v) above, on the death of a person would be exempt.

5.3.8 Any payment from a Provident Fund to which the Provident Funds Act, 1925, applies or from any other provident fund set up by the Central Government and notified by it in the Official Gazette is exempt under section 10(11).

5.3.9 Under section 10(13A) of the Act, any special allowance specifically granted to an assessee by his employer to meet expenditure incurred on payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee is exempt from Income-tax to the extent as may be prescribed, having regard to the area or place in which such accommodation is situated and other relevant considerations. According to Rule 2A of the Rules, the quantum of exemption allowable on account of grant of special allowance to meet expenditure on payment of rent shall be the least of the following:

(a) the actual amount of such allowance received by the assessee in respect of the relevant period i. e. the period during which the accommodation was occupied by the assesse during the financial year; or
(b) the actual expenditure incurred in payment of rent in excess of one-tenth of the salary due for the relevant period; or

(i) where such accommodation is situated in Bombay, Calcutta, Delhi or Madras, 50% of the salary due to the employee for the relevant period; or

(ii) where such accommodation is situated in any other places, 40% of the salary due to the employee for the relevant period.

For this purpose, "Salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites.

It has to be noted that only the expenditure actually incurred on payment of rent in respect of residential accommodation occupied by the assessee subject to the limits laid down in Rule 2A, qualifies for exemption from income-tax. Thus, house rent allowance granted to an employee who is residing in a house/flat owned by him is not exempt from income-tax. The disbursing authorities should satisfy themselves in this regard by insisting on production of evidence of actual payment of rent before excluding the House Rent Allowance or any portion thereof from the total income of the employee.

Though incurring actual expenditure on payment of rent is a pre-requisite for claiming deduction under section 10(13A), it has been decided as an administrative measure that salaried employees drawing house rent allowance upto Rs.3000/- per month will be exempted from production of rent receipt. It may, however, be noted that this concession is only for the purpose of tax-deduction at source, and, in the regular assessment of the employee, the Assessing Officer will be free to make such enquiry as he deems fit for the purpose of satisfying himself that the employee has incurred actual expenditure on payment of rent.

Further if annual rent paid by the employee exceeds Rs 1,00,000 per annum, it is mandatory for the employee to report PAN of the landlord to the employer. In case the landlord does not have a PAN, a declaration to this effect from the landlord along with the name and address of the landlord should be filed by the employee.

5.3.10 Section 10(14) provides for exemption of the following allowances :-

(i) Any special allowance or benefit granted to an employee to meet the expenses wholly, necessarily and exclusively incurred in the performance of his duties as prescribed under Rule 2BB subject to the extent to which such expenses are actually incurred for that purpose.

(ii) Any allowance granted to an employee either to meet his personal expenses at the place of his posting or at the place he ordinarily resides or to compensate him for the increased cost of living, which may be prescribed and to the extent as may be prescribed.

However, the allowance referred to in (ii) above should not be in the nature of a personal allowance granted to the assessee to remunerate or compensate him for performing duties of a special nature relating to his office or employment unless such allowance is related to his place of posting or residence.

The CBDT has prescribed guidelines for the purpose of Section 10(14) (i) & 10 (14) (ii) vide notification No.SO 617(E) dated 7th July, 1995 (F.No.142/9/95-TPL)which has been amended vide notification SO No.403(E) dt 24.4.2000 (F.No.142/34/99-TPL). The transport allowance granted to an employee to meet his expenditure for the purpose of commuting between the place of his residence and the place of duty is exempt to the extent of Rs. 1600 p. m. or Rs 3200 p.m. (for a person who is blind or deaf and dumb or is orthopaedically handicapped with disabilities of lower extremes) vide notification S.O.No. 395(E) dated 13.05.98 r/w S.O. No. 1002 (E) dated 13.04.2015 & S.O. No. 2604 (E) dated 23.09.2015.

5.3.11 Under Section 10(15)(iv)(i) of the Act, interest payable by the Government on deposits made by an employee of the Central Government or a State Government or a public sector company out of his retirement benefits, in accordance with such scheme framed in this behalf by the Central Government and notified in the Official Gazette is exempt from income-tax. By notification No.F.2/14/89-NS-II dated 7.6.89, as amended by notification No.F.2/14/89-NS-II dated 12.10.89, the Central Government has notified a scheme called Deposit Scheme for Retiring Government Employees, 1989 for the purpose of the said clause.

5.3.12 Any scholarship granted to meet the cost of education is not to be included in total income as per provisions of section 10(16) of the Act.

5.3.13 Section 10(18) provides for exemption of any income by way of pension received by an individual who has been in the service of the Central Government or State Government and has been awarded "Param Vir Chakra" or "Maha Vir Chakra" or "Vir Chakra" or such other gallantry award as may be specifically notified by the Central Government. Family pension received by any member of the family of such individual is also exempt [Notifications No.S.O.1948(E) dated 24.11.2000 and 81(E) dated 29.1.2001, which are enclosed as per Annexure VIII & IX]. “Family” for this purpose shall have the meaning assigned to it in Section 10(5) of the Act.
DDO may not deduct any tax in the case of recipients of such awards after satisfying himself about the veracity of the claim .

5.3.14 Under Section 17 of the Act, exemption from tax will also be available in respect of:-

(a) the value of any medical treatment provided to an employee or any member of his family, in any hospital maintained by the employer;

(b) any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or of any member of his family:
(i) in any hospital maintained by the Government or any local authority or any other hospital approved by the Government for the purposes of medical treatment of its employees;
ii) in respect of the prescribed diseases or ailments as provided in Rule 3A(2) of the Rules in any hospital approved by the Chief Commissioner having regard to the prescribed guidelines as provided in Rule 3(A)(1)of the Rules,

(c) premium paid by the employer in respect of medical insurance taken for his employees (under any scheme approved by the Central Government or Insurance Regulatory and Development Authority) or reimbursement of insurance premium to the employees who take medical insurance for themselves or for their family members (under any scheme approved by the Central Government or Insurance Regulatory and Development Authority);

(d) reimbursement, by the employer, of the amount spent by an employee in obtaining medical treatment for himself or any member of his family from any doctor, not exceeding in the aggregate Rs.15,000/- in an year;

(e) As regards medical treatment abroad, the actual expenditure on stay and treatment abroad of the employee or any member of his family, or, on stay abroad of one attendant who accompanies the patient, in connection with such treatment, will be excluded from perquisites to the extent permitted by the Reserve Bank of India. It may be noted that the expenditure incurred on travel abroad by the patient/attendant, shall be excluded from perquisites only if the employee's gross total income, as computed before including the said expenditure, does not exceed Rs.2 lakhs.

For the purpose of availing exemption on expenditure incurred on medical treatment, "hospital" includes a dispensary or clinic or nursing home, and "family" in relation to an individual means the spouse and children of the individual. Family also includes parents, brothers and sisters of the individual if they are wholly or mainly dependent on the individual.

It is pertinent to mention that benefits specifically exempt u/s 10(13A), 10(5), 10(14), 17 etc. of the Act would continue to be exempt. These include benefits like house rent allowance, leave travel concession, travel expense allowance on tour and transfer, daily allowance to meet tour expenses as prescribed, medical facilities subject to conditions.

5.3.15 In this connection it is to be noted that as per sec. 10 (14) read wit rule 2BB any allowance granted to meet the cost of travel on tour or on transfer includes any sum paid in connection with transfer, packing and transportation of personal effects o such transfer shall be exempt. Also any allowance, whether, granted for the period of journey in connection with transfer, to meet the ordinary daily charges incurred by an employee on account of absence form his normal place of duty shall be exempt.

Department of Revenue
(Central Board of Direct Taxes)

New Delhi, the 24th November, 2000


S.O.1048 (E) - In exercise of the powers conferred by sub-clause (i) of clause (18) of Section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby specifies the gallantry awards for the purposes of the said Section, mentioned in column 2 of the table below awarded in the circumstances as mentioned in corresponding column 3 thereof:-


Sl. No.Name of gallantry award
Circumstances for eligibility
1.Ashok ChakraWhen awarded to Civilians for gallantry
2.Kirti Chakra- do -
3.Shaurya Chakra- do -
4.Sarvottan Jeevan Raksha Padak displayed by them in life saving acts.When awarded to Civilians for bravery
5.Uttam Jeevan Raksha Medal- do -
6.Jeevan Raksha Padak- do -
7.President's Police Medal for gallantryWhen awarded for acts of exceptional courage displayed by members of police forces, Central police or security forces and certified to this effect by the head of the department concerned
8.Police Medal for Gallantry
- do -
9.Sena MedalWhen awarded for acts of courage or conspicuous gallantry and supported by certificate issued to this effect by relevant service headquarters.
10.NaoSena Medal- do -
11.VayuSena Medal- do -
12.Fire Services Medal for GallantryWhen awarded for acts of courage or conspicuous gallantry and supported by certificate issued to this effect by the last Head of Department.
13.President‘s Police & Fire Services Medal for Gallantry-do-
14.President‘s Fire Services Medal for Gallantry-do-
15.President‘s Home Guards and Civil Defence Medal for Gallantry-do-
16.Home Guard and Civil Defence Medal for Gallantry-do-

 ( Notification no. 1156/F.No. 142/29/99-TPL)


Department of Revenue
Central Board of Direct Taxes
New Delhi,the 29th January,2001

S.O.81(E)- In exercise of the powers conferred by sub-clause (i ) of clause (18) of Section 10 of the Income –tax Act, 1961 (43 of 1961)), the Central Government, hereby specifies the gallantry awards for the purposes of the said Section and for that purpose makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number S.O.1048(E), dated the 24th November 2000, namely:-

In the said notification, in the Table, against serial numbers 1,2 and 3 under column (3) relating to ―Circumstances for eligibility‖ the words ―to civilians‖ shall be omitted.

(Notification No.22/F.No.142/29/99-TPL)


See Other Parts of IT Circular 20/2015 at:

Income Tax Deduction from Salaries during FY 2015-16 AY 2016-17: Circular No. 20/2015

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Officer,14,insurance scheme,10,Intelligence Agencies,3,Interest of EPF,23,Interest of GPF,19,interest rate,30,Interim Relief,60,Internet facility to officer,1,Internship,3,Invalid Pension,3,Investment,2,IPv6,2,IRCTC,40,IRTSA,27,Island Special Duty Allowance,1,IT Cadre Restructuring,30,IT Return,54,ITR,5,Jawahar Navodaya Vidyalaya,15,JCM,375,Jeevan Pramaan,53,Joining Time,6,Kashmir Valley Special Concession,7,KBC,2,kendriya bhandar,2,Kendriya Vidyalaya Sangathan,182,Kilometreage Allowance,2,Kisan Vikas Patra,4,KV Admission Guidelines,22,KV Uniform,7,KYC,1,Lab Technician,17,Labour Bureau,16,Labour Laws,23,lactating mother allowance,1,laptop-notebook-facility,6,LARGESS,8,Launch Campaign Allowance,1,LDC-UDC,81,LDCE/GDCE,38,Leave Encashment,16,leave management system,2,Leave Salary,1,Legal Fee,3,Librarian,2,LIC,2,Licence Fee,12,Lien,5,Life Certificate,64,List of Holidays for year 2012,2,List of Holidays for year 2013,8,List of Holidays for year 2014,10,List of Holidays for year 2015,17,List of Holidays for year 2016,11,List of Holidays for year 2017,3,List of Holidays for year 2018,5,List of holidays for year 2019,6,List of Posts,15,Liver Transplant Surgery,1,Liveries,1,loan advances,38,Loans and advances by Central Government,3,lodge complaints,5,Lok Sabha QA,42,lokpal,60,LTC,146,ltc to AN,12,LTC to JK,31,ltc to NE,24,LTC-80 Fare,30,MACP,213,Major Penalty,13,Married Accommodation Project,2,Maternity Leave,13,Medical Card,1,Medical Charges Reimbursement Bill Form,18,medical decategorization,2,Medical Examination of Group A Officers,4,Medical Professional,67,Memorandum to 7th cpc,82,merger of da,127,merger of grade pay,37,merger of post,18,Min HIPE,1,minimum wages,136,Ministerial Staff,34,Minor Penalty,8,Minority Community,1,Missing Family Member,7,Model School Organization,1,modified parity in pension,43,MOHALI HOUSING COLONY,3,Movable Property Return,52,MSP,3,MTNL,11,Multi Tasking Staff,27,NAC,118,national council meeting,14,National Holiday Allowance,6,National Level Monitors,1,National Mascot Design,1,National Pension System,128,NC JCM Memorandum to 7th CPC,31,NCH,1,NDG ESM Pensioner,1,new pension scheme,253,New Pension System,45,News,153,Newspaper Reimbursement,1,NFIR,3,NFSG,19,Night Duty Allowance,25,Nivaran,1,NLM,1,No Demand Certificate,1,Nomination Forms,6,Non-functional Upgradation,23,Notice for Pensioners,41,Notional Fixation,34,NPA,20,NSC,6,NSSF,3,Nursing Allowance,14,Nursing Institutions,6,Nursing Staff,10,nutritious dietary allowance,2,obc,39,office procedure,13,office space,5,Office Timing,51,Official Directory,1,Official Language Cadre,6,Official Secret Act,1,Officiating Pay,3,One Rank One Pension,367,Online Survey,1,Operation Theatre Allowance,1,ordnance factory,98,OROP Order,38,OTA,26,Out-turn Allowance,1,Outsourcing,9,Overpayment,7,PAC Recommendation,1,PAINTING,2,PAN,17,Paramilitary Allowance,3,Parangat,2,Parliament Assistant,1,Passport,19,Paternity Leave,3,Patient Care Allowance,16,pay,9,Pay Anomaly,73,Pay Fixation,258,Payroll,7,PCDA Order,131,PCO Allowance,2,Pension,726,Pension Adalat,23,Pension Disbursement,97,Pension Form,9,Pension Revision,326,Pensioner Grievances,70,Pensioner I-Card,13,Pensioner Portal,154,Pensioners associations,137,pensioners retired prior to 1.1.2006,165,Penury Grant,2,Permanently disabled children,22,person with disability,88,Personal Pay,5,Personal Staff to Minister,5,PF Scheme,3,PFRDA Bill 2011,25,pgportal,2,pharmacist,3,Physical Training Instructor,1,PIB,4,Piece work calculation,3,Piece work incentive,6,Piece Work Profit,2,Piece Work Rates,3,Piece Work System,3,Pilot Cadre,1,PLB,49,Pledge,7,PLR Scheme,1,Post Graduate Allowance,3,post office,218,PPF,16,PPF Scheme,10,PPO,73,Pragati,5,Pre-1996,7,Pre-2006,58,Pre-2016 Pensioners,110,pre-retirement counselling,19,Presenting Officer,1,Principal CAT,2,PRIS,22,probation,10,Professional Update Allowance,1,Project Allowance,1,Project Dantak Bhutan,3,Promotions,196,Provisional Pension,9,public grievances,8,Public Provident Fund,9,punctuality,1,Qualification Pay,4,qualifying service,41,Railway Concession Form,3,Railway Servants (Pass) Rules,26,Railways,1020,Railways Training Centre,7,Rajbhasha,38,Rajya Sabha QA,38,Rank Pay,23,Ration Money Allowance,8,RBI Circular,17,Re-employed ex-serviceman,59,Receipt Payment Rules,15,Recovery,15,Recruitment,193,Recruitment rules,179,Refreshment Rates,1,RELHS,15,Rent Free Accommodation Allowance,1,Reply to 7th CPC,12,requisition to SSC,3,Research Pay Matrix,1,reservation,150,Reservist Pension,1,residency period,4,Resignation,9,Rest Allowance,1,Restricted Leave,3,Retired Employee,52,Retired officers as Consultant,34,Retirement Adviser,1,retirement age,90,Retirement Road Map,71,review of records,2,revised pay rules,73,Right to Information Act 2012,4,Right to Information Act 2017,2,Right to Public Service Act,1,Risk Allowance,25,roster,2,Rotational Transfer Policy,15,Rounding Off,2,RTI,69,RTI Call Centre,4,rti online certificate course,2,Rule 10,1,Rule 16(3),1,running staff,41,Safai Karamcharies,1,Sainik School,3,Salary Disbursement,30,Sankalp,27,Sanskriti Schools,3,SAS Examination,7,Saving Bank Allowance,2,sc,29,scholarship Scheme,4,Schools,8,Scientific and Technical Posts,16,Scouts-Guides,4,SCOVA,67,Secretarial Assistance,1,Security Allowance,1,Self attestation,7,Self-certification,7,Senior Citizens,25,Seniority,17,Sensitive Posts,3,Service Book,15,Service Verification,6,Seventh Pay Commission,1951,Seventh Pay Commission Report,338,Sexual Harassment,27,Shramev Jayate,1,shunting duty allowance,2,Siachen Allowance,1,Sitting Fee Allowance,2,small saving scheme,57,social Media,18,Space Technology Allowance,1,Sparrow,8,Special Allowance,13,Special allowance for Child Care,2,Special Allowance for Safety Officer,1,Special Casual Leave,8,Special Disturbance Allowance,1,Special Duty Allowance,6,Special LC Gate Allowance,1,Special Pension,2,Special Train Controller Allowance,3,Split Duty Allowance,1,sports-person,39,SSC,12,st,26,Staff Benefit Fund,6,Staff Car Driver,6,Staff Selection Commission,1,Stagnation,7,State Govt Employees,2,Station Leave Permission,4,Stenographer,4,Stents,2,Stepping up of Pay,40,Stiching Charges,4,Stipend,12,Storekeeping Staff,5,Strike,239,Study Allowance,2,Study Leave,10,Substitute Employee,1,summer vacation,3,Sumptuary Allowance,5,Superannuation,11,Superannuation Charges,1,surplus employee,3,suspension,14,Swantah Sukhaya,2,Swavalamban,36,TA Rules,5,Tatkal Tickets,31,tax,2,Tax Free Bonds,1,TDS,38,TDS Rates,12,Technical Allowance,1,technical resignation,8,telephone facility,3,temporary employee,6,Tenure Allowance,4,Terms and condition,1,Territorial Army Allowance,1,Toll Free Number,1,Tough Location Allowance,5,Touring Officer Hostel,15,Trade Apprentices,13,Trade Union Act,1,train,128,Training Allowance,11,training policy,45,Transfer Policy,88,Transport Allowance,31,Travelling Allowance,72,tribal area allowance,4,Trip Allowance,2,Uniform Allowance,8,Unit Run Canteen,26,Upgradation of Post,58,UPSC,20,vacancies,29,Vacation Department,2,Veteran Commission,2,Veterinary Posts,2,Vigilance Clearance,13,Voluntary Retirement,26,Wages,19,Washing Allowance,13,whistle-blowers,7,Widowed Daughter,4,winter vacation,1,Women Employees,53,Work Related Illness Leave,2,Yoga,7,Youth Hostel,3,Zila Saink Board,6,वेतन आयोग,190,
Central Government Employee News and Tools: Incomes not included under Head Salaries(Exemptions) - Section 10: IT Circular 20/2015
Incomes not included under Head Salaries(Exemptions) - Section 10: IT Circular 20/2015
Any income falling within any of the following clauses shall not be included in computing the income from salaries for the purpose of section 192 of the Act - Incomes not included under Head Salaries(Exemptions) - Section 10
Central Government Employee News and Tools
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