(a) 1,300 per month for the Little Andaman, Nicobar & Narcondum Islands, Lakshadweep, Minicoy Islands, etc.
(b) 1,050 per month throughout Nagaland, Sikkim, etc.
(c) 750 per month throughout Aizwal district of Mizoram, Manipur, etc.
A sum of 200 per month in respect of tribal area allowance is completely exempt from tax in the States of Madhya Pradesh, Uttar Pradesh, Karnataka, Tripura, Assam, West Bengal, Bthar, Orissa, Meghalaya, Tamil Nadu and parts of Himachal Pradesh.
For full detailed list of place at which the allowance is exempt please refer latest Notifications issued from time to time.