(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
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.