Section mapper · Allowances and exempt receipts
Section 10(14) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Special allowances — conveyance, transport, children's education and the rest.
- Was
s.10(14), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. Nos. 12–13), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 12 of the Schedule III table carries the duty-related allowances that were 10(14)(i); serial number 13 carries the personal-expense allowances that were 10(14)(ii).
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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