(1)If a government employee renders any service abroad then all allowance and perquisites are fully exempt .
[Section 10 (7)]
(2)Allowance to High Court Judges as per High Court Judges Act
(3)Sumptuary Allowance to Supreme Court and High Court judges .
(4)Allowance to employee of UNO is also fully exempt .
(5) Compensatory Allowance received by a judge is also exempt