Format - AGREEMENT OF LEAVE AND LICENCE

  

AGREEMENT OF LEAVE AND LICENCE

This AGREEMENT OF LEAVE AND LICENCE is made at ____________________, Goa, on this _____________ day of __________________, 201__.

BETWEEN

the Governor of Goa (hereinafter called the “GOVERNMENT”} of the ONE PART

AND

_________________________________________________, a ______________________ incorporated under _______________________________, before _______________________, on ______________________, having it’s registered office at _____________________________ and represented in this act by it’s _____________________________, Shri _____________________________, by virtue of _________________ dated ______________________ (hereinafter called the “LICENSEE” which expression unless repugnant to the context or meaning thereof shall mean and include it's successors, executors, administrators and assignees) of the OTHER PART.

WHEREAS, the Government is the absolute owner and in possession of _______________________, admeasuring built up area of _____________ sq. mts., on the ___________ floor of the __________________, situated in the property surveyed under Survey No. ___________________ and Sub-division No. __________ of Village _____________________________/ Chalta No. __________ of P.T. Sheet No. ________ of City Survey of _____________, of city of ___________________________, within the limits of the Village Panchayat of __________________________________/ __________________________ Municipal Council, Taluka _______________________, District ______________ Goa, State of Goa and more particularly described in the Schedule hereinafter written (hereinafter referred to as the “said premises”);

AND WHEREAS the Licensee vide letter No. __________________________ dated ___________________, requested the Government to permit the licensee to use the said premises for the purpose of ___________ i.e. for _________________________;AGREEMENT OF LEAVE AND LICENCE

This AGREEMENT OF LEAVE AND LICENCE is made at ____________________, Goa, on this _____________ day of __________________, 201__.

BETWEEN

the Governor of Goa (hereinafter called the “GOVERNMENT”} of the ONE PART

AND

_________________________________________________, a ______________________ incorporated under _______________________________, before _______________________, on ______________________, having it’s registered office at _____________________________ and represented in this act by it’s _____________________________, Shri _____________________________, by virtue of _________________ dated ______________________ (hereinafter called the “LICENSEE” which expression unless repugnant to the context or meaning thereof shall mean and include it's successors, executors, administrators and assignees) of the OTHER PART.

WHEREAS, the Government is the absolute owner and in possession of _______________________, admeasuring built up area of _____________ sq. mts., on the ___________ floor of the __________________, situated in the property surveyed under Survey No. ___________________ and Sub-division No. __________ of Village _____________________________/ Chalta No. __________ of P.T. Sheet No. ________ of City Survey of _____________, of city of ___________________________, within the limits of the Village Panchayat of __________________________________/ __________________________ Municipal Council, Taluka _______________________, District ______________ Goa, State of Goa and more particularly described in the Schedule hereinafter written (hereinafter referred to as the “said premises”);

AND WHEREAS the Licensee vide letter No. __

AND WHEREAS, the Government has agreed to permit to use the said premises exclusively for the purpose of __________________ i.e. for _______________________, on purely leave and license basis;

AND WHEREAS, the Government and the Licensee have agreed to execute this Agreement of Leave and Licence on the terms and conditions stipulated hereunder.

NOW, THEREFORE, THIS AGREEMENT OF LEAVE AND LICENCE WITNESSES AND THE PARTIES HERETO HEREBY MUTUALLY AGREE AS FOLLOWS:

1. Consideration:

That in consideration of payment of monthly license fee of Rs. _______________/-

(Rupees ____________________________________________________________ only) which shall be paid by the Licensee to the Government on or before the 10^th day of the month following the month to which it relates, the Government hereby permits the Licensee to use the said premises, on purely leave and license basis, under the terms and conditions hereunder mentioned.

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2. Term:

That the period of leave and licence shall be ____________________ commencing from _______________ day of ____________, 201___ and ending on _____________ day of _______________, 201___.

3. Security Deposit:

That the Licensee has deposited with the Government an amount of Rs. ____________/- (Rupees ______________________________________________________ only) as a security deposit on the date of execution of this Agreement of Leave and Licence, which sum shall be returned by the Government to the Licensee upon receiving the vacant and peaceful possession of the said premises, on the expiry of the term of the licence stipulated in clause (2) above or upon termination of this Agreement of Leave and Licence, whichever is earlier. The said security deposit shall not carry any interest and the Government shall be entitled to deduct therefrom any dues of the Licensee towards arrears of the licence fees, electricity bills, water charges, compensation amount in respect of any damage to the said premises, etc., if any, and only upon clearance of the aforesaid dues, the Licensee shalt be entitled to obtain the refund of the aforesaid security deposit.

4. Purpose of leave and licence:

1. The Licensee shall use the said premises exclusively for the purpose of ________________ i.e. for ___________________________________.

2. The Licensee shall not use the said premises for any illegal or immoral purpose or any other purpose and shall also not use it in such manner so as to cause any inconvenience, nuisance or annoyance to the other occupants of the building or public.

5. Maintenance:

That the Licensee shall be bound to maintain the said premises in good condition.

6. Entry and Inspection:

The Licensee shall allow the officers or servants or any person duly authorized by the Government in this behalf, to enter upon and inspect the said premises, to ensure that the said premises is used for the purpose for which it is licensed, on any day between sun-rise and sun-set or at any other time, in case of urgent necessity.

7. Renewal:

The Government, on expiry of the term of this Agreement of leave and licence, may, at the request of the Licensee, in its discretion, renew this Agreement of Leave and Licence for such further period of ______________ and subject to such terms and conditions as may be decided by the Government.

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8. Amendment:

The Government reserves the right to add/ amend/ substitute/ delete any of the terms and conditions laid down in this Agreement of Leave and Licence either after hearing the Licensee or suo motto.

9. Termination

   1. ln case the Licensee commits breach of any of the terms and conditions herein contained, the Government reserves the right to terminate this Agreement of Leave and Licence and on such termination, the Licensee shall peacefully vacate the said premises and shall not be entitled to claim any compensation thereof.

   2. lf the said premises is at any time required for public purpose, the Government shall be at liberty to terminate this Agreement of Leave and Licence at any time and take over possession of the said premises and no compensation shall be payable by the Government to the Licensee for such pre-mature termination of this Agreement of Leave and Licence. The decision of the Government in this regard shall be final and binding upon the Licensee.

10. Delivery of Possession:

On termination of this Agreement of Leave and Licence or on expiry of period of license fixed under this Agreement of Leave and Licence, whichever is earlier, if the license period is not extended by the Government for a further term, the Licensee shall deliver the vacant and peaceful possession of the said premises to the Government.

11. Arbitration:

ln the event of any question, dispute or difference of opinion arising under or out of or in any way relating to or concerning these presents or effects of these presents or in connection with the conditions herein contained or touching or concerning the meaning or effect thereof, or any matter contained therein as to the rights, duties or liabilities of the parties hereto, howsoever, in connection with this Agreement of Leave and Licence, the same shall be referred to the sole arbitration of a person to be appointed by the Secretary ____________________________ to the Government of Goa. The Licensee shall not raise any objection to such appointment on the ground that the arbitrator so appointed is a Government servant and that he had dealt with the matter to which this Agreement of Leave and Licence relates or that in the course of his duties as such Government servant, he had expressed his views on all or any of the matters in dispute or difference. ln the event of such arbitrator being transferred or vacating his office or refusing or being unable to act as such for any reason whatsoever, it shall be open to the Secretary _______________________ to the Government of Goa to appoint another person in his place. The arbitrator so appointed shall be entitled to proceed with the reference from the stage at which it was pending. The arbitrator may, with the consent of both the parties to these presents, extend the time for making the award. The award of the arbitrator shall be final and binding on the parties to these presents. Save as aforesaid, the Arbitration and Conciliation Act, 1996 (Central Act 26 of 1996) and the rules made thereunder shall apply to the arbitration proceedings under this clause.

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12. Recovery:

Any sum recoverable from the Licensee under these presents may be recovered by the Government as an arrears of land revenue under the provisions of the Goa Land Revenue Code, 1968 (9 of 1969).

13. Jurisdiction:

Only the Courts in the State of Goa shall have jurisdiction to adjudicate on the matters covered under this Agreement of Leave and Licence.

14. Costs and charges to be borne by the Licensee:

That the Licensee shall incur the costs, charges and expenses on account of the stamp duty and registration fees payable on these presents.

15. Other conditions:

    1. The Licensee alone shall bear and pay the entire charges for consumption of electricity and water as per meter reading recorded in the electricity/ water meter in respect of the said premises, and all such other taxes, charges, levies or impositions as may be charged, levied or imposed by any competent authority in respect of the activity carried on by the Licensee in the said premises.

2. The Licensee shall not sub-let, mortgage, assign or otherwise transfer or part with possession of the said premises or any part thereof or create any interest/ right in respect thereof in favour of any other person.

3. The Licensee may, with the prior approval of the Government, for convenient enjoyment of the said premises, affix, install or put up such temporary partition and/ or structures and/ or fixtures and/ or fittings within the said premises as may be necessary without affecting the main structure of the building and permanent fixtures of the Government or causing any damage thereto, provided, however, a list of the same shall be prepared, signed and delivered by the Licensee to the Government alongwith a duplicate copy and the duplicate copy thereof duly countersigned by the Government shall be delivered to the Licensee. Unless otherwise agreed upon in writing, the Licensee shalt be at liberty to remove the fixtures, electrical fittings, partitions and structures, as may be installed/ fixed by it, at the time of delivering the vacant possession of the said premises to the Government. Provided that, upon removal of such fixtures and fittings, the Licensee shall repair the surface of the walls affected due to punching of holes, screws etc. and restore the same to the condition to which the same were as on the date of signing of this Agreement of Leave and Licence.

4. The Government shall not be responsible for third party claim in respect of any commercial and/ or other dealings of the Licensee in the said premises and that the Licensee hereby indemnifies the Government in that respect.

5. The Government shall not be responsible in any manner whatsoever for any loss or damage caused to the goods, articles, furniture or any other items stored in the said premises by the Licensee, without any fault on the part of the Government.

6. The Licensee shall not store in the said premises or cause to be stored or kept any goods things which are inflammable or injurious to the health or safety of the human beings.

7. The original copy of this Agreement of Leave and Licence shall remain with the Government and the duplicate thereof with the Licensee.

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S C H E D U L E

All that ________________________________________, admeasuring built up area of ____________ sq. mts., on the _____________ floor of the ______________________, situated in the property surveyed under Survey No. __________ and Sub-division No. ___________ of Village _________________/ Chalta No. _________ of P. T. Sheet No. _________________ of City Survev of _______________, of city of ___________________, within the limits of the Village Panchayat of _______________________________/ _________________ Municipal Council, Taluka ____________________________, District _______________________ Goa, State of Goa.

IN WITNESS WHEREOF the parties hereto have signed this Agreement of Leave and Licence on the day, month and year first hereinabove mentioned.

SIGNED, SEALED AND DELIVERED

BY Shri ________________________________________

Secretary ( ) to the Government of Goa,

For and on behalf of the GOVERNOR OF GOA __________________________________

SIGNED, SEALED AND DELIVERED

BY THE WITHINNAMED LICENSEE,

Shri ____________________________________________

________________________________________________

WITNESSES:

1. ______________________________________________

2. ______________________________________________

Format Deed of Lease

  

DEED OF LEASE

This Deed of Lease is made at ___________________________, on this ________________ day of _________, ____________________.

BETWEEN

the Governor of Goa (hereinafter called the "Government") of the ONE PART

AND

Shri __________________, son of ________________, aged ____ years, Indian National, r/o. H. No. ____________ {hereinafter called the "Lessor" which expression shall unless repugnant to the context or meaning thereof mean and include his heirs, successors, legal representatives, administrators, executors and assignees) of the OTHER PART.

WHEREAS, the Government is in need of premises for the purpose of ________________________ (hereinafter called the "said purpose");

AND WHEREAS, the Lessor is the absolute owner of a __________________ bearing No. ______________, admeasuring built up area of _______________ sq. mts., on the ______ floor of the ____________, situated in the property surveyed under survey No. _________ and Sub-division No. ____________ of Village ________________ /Chalta No. ___________ of P.T. Sheet No. ____________ of City Survey of _______________, of City of __________, within the limits of ____________, Taluka ___________, District ____________________ Goa, the State of Goa and more particularly described in the Schedule hereinafter written {hereinafter called as the "said premises"};

AND WHEREAS, the Government vide _______________________________ No. __________________ dated _____________________ has requested the Lessor to lease to it the said premises for the said purpose and the Lessor vide __________________ dated _______________ has consented to the said request of the Government and agreed to lease the said premises to the Government subject to certain terms and conditions.

Now, therefore, this Deed of Lease witnesses and the parties hereto hereby mutually agree as under:

1. ln consideration of payment of a sum of Rs. ________________________ (Rupees ________________________________________________ only) per month as rent by the Government to the Lessor in the manner hereinafter mentioned, the Lessor hereby agrees to give on lease and the Government hereby agrees to take on lease the said premises.

2. The lease shall be for a period of ___________ years commencing from _________________ and expiring on ________________________, provided that, the Government shall have the option to renew the lease for such further period and on such terms and conditions as may be mutually agreed by the parties hereto, by giving __________________ days advance written notice to the Lessor to that effect before the expiry of the present term.

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3. The rent hereby agreed to be paid shall be paid by the Government to the Lessor on or before the 10^th day of the month following the month to which it relates by cheque or demand draft drawn on any Nationalised Bank in Goa in favour of _______________________________________ and the Lessors shall issue a monthly rent receipt to the Government as soon as the same is received by him.

4. The Government shall use the said premises for the said purpose or for any other public purpose and all incidental and allied purposes thereto.

5. ln the event of the lease hereby created is terminated as provided by these presents, the Government shall pay only a proportionate part of the rent for the fraction of the month upto the date of such termination.

6. The Lessor hereby covenant that he has full right and authority to lease the said premises to the Government and the Government shall peacefully hold, enioy, use and possess the said premises hereby transferred/leased to it for its own use and benefits till the expiry of the period of lease and in the event of any defect in the Lessor's title, right and authority to lease the said premises to the Government, the Lessor hereby undertakes to indemnify the Government against any loss whatsoever that may be suffered by the Government on account of the defective title of the Lessor in respect of the said premises.

7. All the existing and future taxes and all other financial liabilities whatsoever in respect of the said premises shall be duly paid by the Lessor.

8. The Government shall pay all charges in respect of electric power, and water consumed in the said premises during the continuation of these presents. The Government shall be entitled to fix tube lights, fans and electricity meter and other electrical and electronic appliances, including computers, servers etc., in the said premises and shall be at liberty to remove the same at the expiry of the period of lease or on termination of the lease, as the case may be, and restore the said premises in its original condition, as received, subject to the normal wear and tear and the Lessor shall not have any right to the fixtures or fittings affixed by the Government.

9. The Lessor shall execute necessary repairs which are usually required to be made to the said premises or as may be specified by the Government by a notice in writing, within such time, as may be mentioned therein and in case the Lessor fail to execute any repairs in pursuance of such notice, the Government may get such repairs as specified in the notice, executed at the expense of the Lessor and the cost thereof may, without prejudice to any other mode of recovery, be deducted from the monthly rent.

10. The Government shall not carry out any structural alteration to the said premises without the previous written permission of the Lessor. The Government shall keep W. C., bathroom, wash basin etc. existing in the said premises in as good condition as received, subject to the normal wear and tear and other causes beyond the control of the Government.

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11. ln case the said premises or any part thereof is rendered not habitable by fire, acts of God, riots or other civil commotion, enemy action and or other causes, not within the control of the Government, the monthly rent hereby reserved shall not become payable for such period unless the said premises is restored to its original condition and is made fully and properly habitable.

12. The Government shall not be liable for loss of profit or loss of goodwill of the Lessor arising from its occupation of the said premises or for any amount of compensation in respect of the said premises other than the rent payable as aforesaid and the Lessor shall make no claim in respect thereof.

13. The Lessor hereby agrees with the Government that the latter’s paying the monthly rent hereby reserved and observing and performing the conditions and stipulations herein contained and/ or on the Government's part to be observed and performed, the Government shall peacefully hold, possess and enjoy the said remises during the period of lease, without any interruption or disturbance from or by the Lessor or any person claiming by or through or under him.

14. The Government shall be entitled to terminate this Deed of Lease at any time by giving to the Lessor three months previous notice in writing of its intention to do so.

15. Any notice to be given to the Government under these presents, in connection with the said premises shall be considered as duly given if sent by the Lessor through the post by a registered letter addressed to the ___________________________________________ and any notice to be given to the Lessor shall be considered as duly given if sent by the Government through the post by a registered A.D. letter addressed to the Lessor at his last known place of residence. Any demand or notice sent by post in other cases shall be assumed to have been delivered in the usual course of post.

16. ln the event of any dispute or difference of opinion arising out of or in any way relating to or concerning these presents or the construction or effect of these presents, the same shall be referred to the sole arbitration of a person appointed by the Secretary __________________________ to the Government of Goa. The Lessor shall not be entitled to raise objection to any such appointment on the ground that the sole arbitrator is a Government servant or that he had dealt with the matters to which these presents relates or that in the course of his duties as such Government servant, he had expressed views on all or any of the matters in dispute or difference. ln the event of such Arbitrator being transferred or vacating his office or refusing or being unable to act for any reason whatsoever, it shall be open to the Secretary ________________________ to the Government of Goa, to appoint another person in his place. The arbitrator so appointed shall be entitled to proceed with the reference from the stage at which it was pending. From time to time, the Arbitrator may, with the consent of both the parties to these presents, extend the time for making the award. The award of the Arbitrator shall be final and binding on both the parties hereto. Subject as aforesaid, the Arbitration and Conciliation Act, 1996 (Central Act 26 of 1996) and the rules made thereunder shall apply to the arbitration proceeding under this clause.

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17. The Government hereby agrees to bear the costs, charges and expenses on account of the stamp duty and registration fees, if any, payable on this Deed of Lease.

18. Only the Courts in the State of Goa shall have jurisdiction to adjudicate on the matters covered under this Deed of Lease.

19. The Government reserves the right to add/ amend/ substitute/ delete any of the terms and conditions laid down in this Deed of Lease either after hearing the Lessor or suo motto.

20. This Deed of Lease shall be executed in two counterparts i.e. one original and the other duplicate. The original copy of this Deed of Lease shall remain with the Government and duplicate thereof with the Lessor.

S C H E D U L E

All that admeasuring ______________________ built up area of _______________ sq. mts., on the ___________ floor of the _________________________, situated in the property surveyed under Survey No. ____________ and Sub-division No. _____________ of Village ______________________________/ Chalta No. ______________ of P.T. Sheet No. __________ of City Survey of _________________, of city of ____________, within the limits of the Village Panchayat of _________________/ ___________________ Municipal Council, Taluka _________________________, District _______________________________ Goa, State of Goa.

IN WITNESS WHEREOF the parties hereto have signed this Deed of Lease on the day, month and year first hereinabove mentioned.

SIGNED, SEALED AND DELIVERED

BY Shri ___________________________________________,

Secretary ( ) to the Government of Goa,

For and on behalf of the GOVERNOR OF GOA ______________________

SIGNED AND DELIVERED

BY THE WITHINNAMED “LESSOR”,

Shri ___________________________________________ _______________________

WITNESSES:

1. ____________________________________________________

2. ____________________________________________________

Format General Power of Attorney (GPoA)

  

GENERAL POWER OF ATTORNEY

KNOW YE ALL BY THESE PRESENTS that I, ____________________ Son of _________ aged about ____ years, Married, Indian National, having his address

at ______________________________, having PAN Card No. _______________ and AADHAR Card No._____________, , do hereby constitute, appoint and nominate, ______________________________having PAN No: ______________ and AADHAR No.______________, and, as our true and lawful attorney, for me and in my name and on my behalf to do all or any of the following acts, hereinafter called as the said property that is to say:-

1. To represent and act for me before the Registrar, Sub-Registrar or other registering authorities and to present all deeds and documents for registration and to admit execution of all such deeds and documents more specifically the Agreements of Sale/Sale Deeds/Transfer agreements in the relation to conveyancing/ re conveyancing of the construction/development on the said property mentioned above.

2. To attend the Office of Directorate of Land Survey, Office of Record of Right and other offices in respect of Index of Land situated in Maharashtra, in all matters pertaining to the said property and to effect necessary changes, correction, rectification, partitions, inclusions, transfers in survey records as my attorney may consider proper or necessary.

3. To represent and sign on my behalf before the Municipalities, Panchayats, Block Development Officers, Road Transport Officer, Insurance Company, Bank, Town Planning Authorities, Civil Supplies Authorities, Electricity and Public Works Department, Forest Department and all other Government, Semi- Governmental and Private Offices and Authorities and Registrar of Co-operative Societies or any other Government Departments in relation to the development /construction of the said property.

4. To appear before the Mamlatdar, Collector, Deputy Collector, as well as the Revenue, Income Tax, Wealth Tax, Offices and any other authorities.

5. To initiate, commence, prosecute, carry on or defend or resist all suits, and other action and proceedings, Land Acquisition Proceedings or be added as a party or withdraw the same concerning the said property or concerning anything which I may be party in any Court, Civil, Appellate or Revisional, Criminal, Revenue including the Court of Mamlatdar, Deputy Collector or the Collector, Tribunals or Revisional Jurisdiction, including Special Jurisdiction of High Court under Article 226 of the Constitution Of India before Income Tax, Sales Tax and Wealth Tax authorities and to sign and verify all plaints, written statements, accounts, inventories, to sign and to file income tax returns and to pursue the same, to swear statements on oath, depose on my behalf and to accept service of all summons, notices and other judicial process, to execute any Judgment Decree or Order and to appoint and engage any solicitor, pleader, counsel or advocate and to sign vakalatnama concerning the said property.

6. To settle, adjust, compound, compromise or submit to arbitration all actions suits, accounts, claims and disputes between me and any other person.

7. To enter into, sign, execute, solemnly affirm and declare and perform, execute any agreement, deeds, writing and declarations, plaints, written statements, affidavits, warrants, applications, petitions, acts and things as may be thought necessary and expedient by the attorney concerning the said property

8. To apply to the Collector or any other competent authority for conversion of land in respect of said property, from one purpose to another, and to sign and submit necessary applications, plans and other Documents, to apply for and obtain NOC from SPDA and Town Planning Authority, to get the plans for construction approved, to sign and submit the applications, estimates, to pay for all the license for repairing, building or doing other constructions before the competent authority.

9. To engage Engineers, Architects, Contractors, Labour, Advocates or any other person as the attorney may think fit and proper and to delegate powers when necessary as deemed fit by the said attorney concerning the said property.

AND GENERALLY to do all lawful acts necessary for the above mentioned purposes, which we could have done ourself if I was personally present.

AND HEREBY AGREE that all acts, deeds and things lawfully done by my said attorney, shall be constructed as acts , deeds and things done by me and I rectify and confirm all and whatever that my said attorney shall lawfully do or cause to be done for me by virtue of the powers hereby given.

IN WITNESS WHEREOF the above parties have set their hands and executed this deed at ___________,, on this ____day of __________, 20__.

EXECUTANT

_______________________________

Son of __________________________

_______________________________

_______________________________

I ACCEPT

________________________

________________________

Witness:

1.

2.

Section 10(14)(i) and (ii) of the Income Tax Act

 Section 10(14)(i)

Under Section 10(14)(i) of the Income Tax Act, allowances granted to an employee to meet specific, necessary expenses incurred wholly and exclusively for the performance of official duties are exempt from income tax. The exemption is limited to the actual amount spent for the specified purpose. 

The following allowances qualify for this exemption: 

• Tour/Travel Allowance: Granted to cover travel costs or daily expenses incurred while touring for official duties.
• Transfer Allowance: Granted to meet the cost of travel and incidental expenses when an employee is transferred to a new location.
• Conveyance Allowance: Granted to meet expenditure on local transportation specifically for performing official duties.
• Daily Allowance: Granted to cover ordinary daily charges for living expenses due to an absence from an employee's normal place of work.
• Helper/Assistant Allowance: Granted to hire a helper or assistant where the assistant is required wholly and necessarily for the performance of official duties.
• Academic/Research Allowance: Granted to encourage academic, research, or other professional pursuits.
• Uniform Allowance: Granted to cover the purchase or maintenance of a uniform worn during the performance of official duties.

 

Section 10(14)(ii)

Under Section 10(14)(ii) of the Income Tax Act (read with Rule 2BB), employers can provide specific tax-exempt allowances to employees to help cover increased costs of living or special compensatory needs. [1]

Here is the comprehensive list of allowances exempt under this provision, subject to specific monetary limits: [1]

• Children's Education Allowance: Exempt up to ₹100 per month per child (maximum of two children).
• Hostel Allowance: Exempt up to ₹300 per month per child (maximum of two children).
• Transport Allowance for Disabled Employees: Exempt up to ₹3,200 per month for blind, deaf, dumb, or orthopedically handicapped employees to commute between home and work.
• Tribal/Scheduled Area Allowance: Exempt up to ₹200 per month in specified states (e.g., Madhya Pradesh, Tamil Nadu, Uttar Pradesh).
• Underground Allowance: Exempt up to ₹800 per month for uncongenial/unnatural climate working conditions in underground mines.
• Island Duty Allowance: Exempt up to ₹3,250 per month for armed forces serving in the Andaman & Nicobar or Lakshadweep groups.
• Border, Remote, or Difficult Area Allowances: Exempt amounts ranging from ₹200 to ₹1,300 per month, depending on the specific location designated by the government.
• High Altitude Allowance (Armed Forces): Exempt amounts range from ₹1,060 to ₹1,600 per month, depending on altitudes ranging between 9,000 feet and over 15,000 feet.
• Counter Insurgency Allowance: Exempt up to ₹3,900 per month for members of the armed forces.
• Special Compensatory Field/Modified Field Area Allowance: Exempt up to ₹2,600 per month for field areas and ₹1,000 per month for modified field areas.
• Highly Active Field Area Allowance (Armed Forces): Exempt up to ₹4,200 per month. [

Note: These specific limits are applicable primarily if you are opting for the Old Tax Regime. Under the New Tax Regime, most of these specific special allowances are not eligible for deduction.