(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

  1. Income Tax
  2. Income from Salaries

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.