Utilities Allowance

Utilities means provision of Water, Gas, Electricity and Telephone

facility.
Utilities allowance………………………… Fully Taxable
Reimbursement of utility bills by employer…………………. Fully Taxable
Note:
If employer provides such utilities from his Own sources……… Fully
Taxable.
Special Allowance
Special allowance is given by employer to employee to perform official
duties. Special allowance means:
TA (Travelling Allowance)
DA (Daily Allowance)
Kit/Uniform Allowance
Special Allowance…………………….Fully Exempt
Note:
The special Allowance remain exempt even actual expenses are less
than amount of allowance.
Other Allowance Given By Employer
Research Allowance, senior post Allowance, Honorarium, Orderly
Allowance, Ad-hoc Relief Allowance, Special Relief Allowance,
Computer Allowance, project allowance, special additional allowance,
M-Phil Allowance, Overtime pay, Special Allowance, incentive Award
etc………………..Fully Taxable