Claiming Section 10(14)(i) tax exemptions on allowances

Section 10(14)(i) of the Income Tax Act of India allows salaried employees to claim tax exemptions on specific allowances granted by their employer.

Exemptions can be claimed for allowances like travel or uniform that are spent directly for job purposes.

Failure to include such exemptions in Form 16 can trigger a tax notice from the income tax department.

The exemption is available only for actual expenditure incurred, not the full allowance amount.