Section(s) Referred: 10 ,10(14) ,10(14)(i)
Statute: INCOME TAX
Date of Issue: 9/6/1989
In exercise of the powers conferred by sub-clause (i) of clause (14) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies any allowance granted to meet the expenditure incurred on conveyance in the performance of the duties of an office or employment of profit, for the purposes of the said sub-clause for the assessment year 1989-90 and subsequent assessment years. (Sd.) Arbind Modi, Under Secretary to the Government of India.
[No. 8386/F. No. 142/17/89-TPL