Section 280 — Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act

(1) The following, by whatever name called, shall be the allowances for the purposes of Schedule III [Table: Sl. No. 12] to the Act:—
(a) any allowance granted to meet the cost of travel on tour or on transfer; or
(b) any sum paid in connection with transfer, packing and transportation of personal effects on such transfer; or
(c) any allowance, whether granted on tour or for the period of journey in connection with transfer, to meet the ordinary daily charges incurred by anemployee on account of absence from his normal place of duty; or(d) any allowance granted to meet the expenditure incurred on conveyance in performance of duties of an office or employment of profit where no freeconveyance is provided by the employer; or(e) any allowance granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of the duties of an office oremployment of profit; or(f) any allowance granted for encouraging the academic, research and training pursuits in educational and research institutions; or
(g) any allowance granted to meet the expenditure incurred on the purchase or maintenance of uniform for wear during the performance of the duties of anoffice or employment of profit.(2) The following, by whatever name called, shall be the allowances for the purposes of Schedule III [Table: Sl. No. 13] to the Act and the extent thereof shallbe the following:—
Sl.No. Name of allowance Place at which allowance is exempt Extent to whichallowance is exempt
A B C D
1. Any Special Compensatory (RemoteLocality) Allowance Places covered underTough Location Allowance-I.
(a) Andaman and Nicobar Islands:Middle Andamans, North Andaman, Little Andaman, South Andaman(including Port Blair), Nicobar and Narcondum islands.
Rs. 7,000 per month,when not claimedexemption mentionedat Sl. No. 4, 5 or 9.(b)Throughout Arunachal Pradesh
(c) Himachal Pradesh
(i) Chamba District(A) Pangi Tehsil(B) Bharmour Tehsil.
(ii) Kinnaur District.
(iii) Kangra District;Areas of Bara Bhagal and Chhota Bhangal.
(iv) Kullu District;15/20 Area of Nirmand Tehsil, comprising the Gram Panchayats ofKharga, Kushwar and Sarga.
(v) Lahaul and Spiti District;Entire area of Lahaul and Spiti.
(vi) Shimla District;(A) 15/20 Area of Rampur Tehsil Comprising of Panchayats ofKott, Labana-Sadana, Sarpara and Chandi-Branda.(B) Dodra-Kawar Tehsil.(C) Gram Panchayats of Darkali in Rampur, Kashapath Tehsil andMunish.(D) Ghori Chaibis of ParganaSarahan.
(d)Jammu and Kashmir and Ladakh
(i) Kathua District;Niabat Bani, Lohi, Malhar and Macchodi.
(ii) Udhampur District:
(A) Dudu Basantgarh, Lander Bhamag illaqa, Thakrakote andNagote.(B) All areas in Mahore Tehsil.Areas up to Goel from Kamban side and Areas uptoArnas from Keasi side in Tehsil Mahore.
(iii) Doda District:Illaqas of Padder and Niabat Nowgam in Kashmire Tehsil.
(iv) Leh District:(A) Noyama and Nobre.(B) Zanskar.(C) All other places in the District.
(v) Baramulla District:Entire Gurez-Nirabat, Tangdar Sub-division and Keran Illaqa.Matchill.
(e) Lakshadweep:Entire Union territory.
(f) Mizoram:Chimptuipui District and Lunglei District.
(g) Sikkim:Entire State.
(h) Uttarakhand:Areas under Chamoli, Pithoragarh, Uttarkashi, Rudraprayag and ChampavatDistricts.
(i) Nagaland:Throughout Nagaland.
(j) Tripura:Difficult areas of Tripura.
2. Any Special Compensatory (RemoteLocality) Allowance - Places covered underTough Location Allowance-II.
(a) Himachal Pradesh Rs. 4,500 per month,when not claimedexemption mentionedat Sl. No. 4, 5 or 9.
(i) Chamba District:(A) Jhandru Panchayat in Bhartiyat Tehsil,(B) Churah Tehsil(C) Dalhousie Town (including Banikhet proper)
(ii) Kullu District:
(A) Outer Seraj (excluding Villages of Jakat-Khana and Burow inNirmand Tehsil).(B) Entire District (excluding outer Seraj area and Pargana ofPandrabis but including villages Jakat-Khana and Burao ofTehsil Nirmand).
(iii) Mandi District:(A) Chhuhar Valley (Jogindernagar Tehsil)(B) Following Panchayats in Thunag Tehsil: Bagraa, Chhatri,Chhotdhar, Daragushain, Gatoo, Gharyas, Janjheli, Jaryar,Johar Kalhani Kalwan, Kholanal, Loth, Silibagi, Samachan,Thachdhar, Tachi and Thana.(C) Following Panchayats of Dharampur Block: Binga, Kamlah,Saklana, Tanyar and Tarakholah(D) Following Panchayats of Karsog Tehsil; Balidhar, Bagra,Gopalpur, Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahanand Teban.(E) Following Panchayats of Sundernagar Tehsil: Bohi, Batwara,Dhanyara, Paura-Kothi, Seri and Shoja.
(iv) Kangra District:
(A) Dharamshala Town and the following offices located outside itsMunicipal limits but included in Dharamsala Town for purposesof eligibility to Special Compensatory (Remote Locality)Allowance:I. Women's Industrial Training Institute, Dari.II. Mechanical Workshop, Ramnagar.III. Child Welfare and Town and Country Planning Offices,Sakoh.IV. CRFS Office at lower Sakoh.V. Kangra Milk Supply Scheme, Dugiar.VI. Himachal Road Transport Corporation Workshop,Sudher.VII. Zonal Malaria Office, Dari.VIII. Forest Corporation Office, Shamnagar.IX. Tea Factory, Dari.X. Irrigation and Public Health Sub-division, Dari.XI. Settlement office, Shamnagar.XII. Binwa Project, Shamnagar.
(B) Palampur Town, including Himachal Pradesh KrishiVishvavidyalaya Campus at Palampur and the following officeslocated outside its Municipal limits but included in PalmapurTown for this purpose:
(A) H.P. Krishi Vishvavidyalaya campus.(B) Cattle Development Office/Jersey Farm, Banuri(C) Sericulture Office/Indo-German AgricultureWorkshop/HPPWD Division, Bundla.(D) Electrical Sub-Division, Lohna.(E) D.P.O. Corporation, Bundla.(F) Electrical HPSE Division, Ghuggar.
(v) Shimla District:
(A) (I) Chopal Tehsil.(II) (i) Ghoris, Panjgaon, Patsnau, Naubis and Teen Koti ofPargana Sarahan. (ii) Deothi Gram Panchayat of Taklesh Area. (iii) Pargana Barabis. (iv) Kasba Rampur and Ghori Nog of Pargana Rampur ofRampur Tehsil.
(B) Shimla Town and its suburbs (Dhalli, Jatog, Kasumpti,Mashobra, Taradevi and Tutu).
(vi) Sirmaur District
(A) Following Panchayats:(i) Bani, Bakhali (Pachhad Tehsil).(ii) Bharog, Bheneri (Paonta Tehsil).(iii) Birla (Nahan Tehsil).(iv) Dibber (Pachhad Tehsil).(v) Thana Kasoga (Nahan Tehsil).
(B) Thansgiri Tract.
(vii) Solan District Mangal Panchayat.
(b)Jammu and Kashmir; and Ladakh
(i) Areas in Poonch and Rajouri Districts excluding the towns of Poonchand Rajouri and Sunderbani and other Urban areas in the two districts.
(ii) Areas not included in Table: Sl. No. 1 and clause (b)(i) but which arewithin a distance of 8 km from the line of actual control or at placeswhich may be declared as qualifying for Border Allowance from time totime by the State Government for their own staff.
(c) Manipur:Entire State.
(d) Mizoram:Entire Aizwal District.
(e) Tripura:Entire State other than areas included in Table: Sl. No. 1.
3. Any Special Compensatory (RemoteLocality) Allowance, - Places coveredunder Tough Location Allowance-III.
(a) Himachal Pradesh:The remaining areas of Himachal Pradesh not included in Sl. Nos. 1 and 2.Rs. 1500 per month,when not claimedexemption mentionedat Sl. No. 4 and 5 or9.(b) Meghalaya:Entire State covered in Meghalaya.
(c) Assam:Entire State covered in Assam.
(d) West Bengal:Working in Sundarban areas of South Dampier Hodge's line, namely,Bhagatush Khali (Rampura), Kumirmari (Bagna), Jhinga Khali, Sajnakhali,Gosaba, Amlamathi (Bidya), Canning, Kultali, Piyali, Nalgaraha, Raidighi,Bhanchi, Pather Partima, Bhagabatpur, Saptmukhi, Namkhana, Sikarpur,Kakdwip, Sagar, Mausini, Kalinagar, Haroa, Hingalganj, Basanti, Kuemari,Kultola, and Ghusighata (Kulti) area.
(e) Scheduled tribal area and bad climate areas in States where Scheduled tribalarea allowance and bad climate allowance is admissible by the order of StateGovernments.
4. Compensatory Field Area Allowance.(a) Following areas in Arunachal Pradesh :— Rs. 13,500 per month.
(i) Tirap and Changlang Districts;
(ii) All areas North of line joining point 4448 in LZ 4179-Nukme Dong MS3272-Sepla MT 2969-Palin MO 9213-Daporijo NR 5841-Along NL1273-Hunli NM 3196-Tidding Tuwi MT 6369-Hayuliang NN 0170-Tawaken MT 8136-Champai Bun NM 8814, all inclusive.
(b)Throughout Manipur and Nagaland.
(c) Following areas in Sikkim :—All areas North and North East of line joining Phalut LV 4750-Gezing LV7059-Mangkha LV 6160-Penlang La LW 0666-Rangli LW 1448-BP 1 in LW2453 on Indo-Bhutan Border, all inclusive.
(d) Following areas in Himachal Pradesh :All areas East of line joining Umasila NV 3951-Udaipur NY 8663-Manikaran SB 2300-Pir Parbati Pass TA 1459-Taranda TA 2335-BarasuaPass TA 8801, all inclusive.
(e)Following areas in Uttarakhand :—All areas North and North-East of line joining Barasua (Pass Gangnani TG1362-Govind Ghat TG 0937-Tapovan TH 1822-Musiari (TN 8982-RelagadTO 2466, all inclusive.
(f) Following areas in Jammu and Kashmir and Ladakh:—
(i) Areas North and East of line joining Zojila MU 3036-Baralachala NE6672 along the Great Himalayan Range, all inclusive.
(ii) All areas West of line joining point 1556 in NR 5470-Gulmarg MT3105-Naushara MY 3105-Ringapat MT 2133-Handwara MT 2043-Laingyal MT 2339-Point 8405 in NG 4565-North of line joining point8403-Bunakut MT 5453-Razan NN 2239-Zojila, all inclusive;
(iii) All areas West of line joining tip of Chicken Neck RD 7073-Canaljunction RD 6364-Mawa Brahmana RD 6183-Chauki RD 6393-Roadjunction RD 6499-Baramgala MY 3854-Point 1556 in NR 5470, allinclusive.
5. Compensatory Modified Field AreaAllowance. (a) Following areas in Punjab and Rajasthan:—Areas West of line joining Jessai, Barmer, Jaisalmer, Pokharan, Udasar,Mahajan Ranges, Suratgarh, Lalgarh, Jattan, Abohar, Govindgarh, Fazilka,Jandiala Guru, Moga, Dholewal, Deas, Bir Sarangwal, Hussainiwala, DeraBaba Nanak, Laisain pulge upto the international border, all inclusive.
Rs. 8,000 per month.
(b) Following area in Haryana :—Satrod (Hissar).
(c) Following areas in Himachal Pradesh :—Areas North of line joining Narkhanda, Keylong upto field area line andhigh-altitude line.
(d)Following areas in Arunachal Pradesh and Assam :—
(i) Cachar and North Cachar Districts of Assam including Silchar;
(ii) All areas of Arunachal Pradesh and Assam North of river Brahmaputraexcept Tejpur -Misamari and Field Areas.
(e) Throughout Mizoram and Tripura.
(f) Following areas in Sikkim and West Bengal :—Areas Northwards of line joining Sevoke LV 9112-Burdong LV 985-Sherwani LV 9453 -Bagrakot LW 0113-Damdim LW 1109-New Mal-Hasimara-QB 7894 Ganga Ram Tea Estate QA 1377 upto the High Altitudeline/field area line/international border, all inclusive.
(g) Following areas in Uttarakhand :—Areas North of line joining Uttarkashi, Karan Prayag, Gauchar, Joshimath,Chamoli, Rudra Prayag, Askote, Charamgad, Dharchula, Kausani andNarendra Nagar upto international border, all inclusive.
(h)Following areas in Jammu and Kashmir :—
(i) Areas West of line joining Pattan, Baramulla, Kupwara, Drugmula,Panges, Mankes, Buniyar, Pantha Chowk, Khanabal, Anantnag,Khundru and Khru upto the existing High altitude line, all inclusive.
(ii) Areas West of line joining - BP-19, Brahmanadi- Bari, Jindra, Dhansal,Katra, Sanjhi Chatt, Batote, Patnitop, Ramban and Banihal upto theexisting High altitude line, all inclusive.
6. Any allowance granted to an employeeworking in any transport system to meet hispersonal expenditure during his dutyperformed in the course of running of suchtransport from one place to another place,where such employee is not in receipt ofdaily allowance.
Whole of India. 70% of suchallowance up to amaximum of Rs.25,000 per month.
7. Children Education Allowance. Whole of India. Rs. 3,000 per monthper child up to amaximum of twochildren.
8. Any allowance granted to an employee tomeet the hostel expenditure on his child.Whole of India. Rs. 9,000 per monthper child up to amaximum of twochildren.
9. Any special allowance in the nature ofcounter-insurgency allowance granted to themembers of armed forces operating in areasaway from their permanent locations.
Whole of India. Rs. 22,000 per month.
10.Transport allowance granted to anemployee, who is blind or deaf and dumb ororthopaedically handicapped with disabilityof lower or upper extremities, to meet hisexpenditure for the purpose of commutingbetween the place of his residence and theplace of his duty.
Whole of India. (i) Metro Cities:Rs. 15,000plus dearnessallowancethereon permonth.(ii) Other Cities:Rs. 8,000dearnessallowancethereon permonth.
11. Any special allowance in the nature of highaltitude (uncongenial climate) allowancegranted to the member of the armed forcesoperating in high altitude areas.
(a) For altitude of 9,000 to 15,000 feet and altitude below 9000 feet withuncongenial climate.(b) For altitude above 15,000 feet.(c) All locations of Union territories of Jammu and Kashmir, and Ladakh,and the States of Sikkim and Uttarakhand.
Rs. 4,500 per month.Rs. 7,000 per month.Rs. 30,000 permonth.
12. Underground allowance granted to anemployee who is working in uncongenial,unnatural climate in underground mines.
Whole of India. 15% of Basic Pay.
13. Any special allowance granted to themembers of the armed forces in the nature ofspecial compensatory highly active field areaallowance.
Whole of India Rs. 22,000 per month.
14.Any special allowance granted to themember of the armed forces in the nature ofIsland (duty) allowance or Island SpecialDuty Allowance.
(a) Areas Around the Capital Town (Port Blair, Kavaratti and Agatti)(b) Difficult Areas-North and Middle Andaman, South Andaman, ExcludingPort Blair, Entire Lakshadweep except Kavaratti, Agatti and Minicoy.(c) More Difficult Areas - Little Andaman, Nicobar group of Islands,Narcodum Islands, East Islands and Minicoy.
10% of basic pay.16% of basic pay.20% of basic pay.
15. Siachen Allowance granted to the membersof the armed forces. Siachen area of Ladakh. Rs. 42,500 per month.
(3) An employee, being an assessee, who has exercised an option under section 202(4) shall be entitled to exemption only in respect of allowances mentionedin sub-rule (1)(a) to (d) and in sub-rule (2) [Table: Sl. No. 10], to the extent and subject to the conditions, if any, specified therein.