CBDT Instruction on Section 10(14) Of The Income – Tax Act, 1961 – Special Allowance – Extent Of Taxability Of Allowances Paid To Pilots Of Pawan Hans Ltd.

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SECTION 10(14) OF THE INCOME – TAX ACT, 1961 – SPECIAL ALLOWANCE – EXTENT OF TAXABILITY OF ALLOWANCES PAID TO PILOTS OF PAWAN HANS LTD. INSTRUCTION NO. 1792,┬áDATED 9-8-1988 1.┬áRepresentations were received by the Board from Pawan Hans Ltd. regarding the taxability of the Special Travelling Allowance received by the pilots of Pawan Hans Ltd….

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