As per Rule 2BB the following allowances, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of offices of employment or profit, for the purposes of Section 10 (14) (i) would be considered as completely exempt from tax, namely:
(a) Any allowance (by whatever name called) granted to meet the expenditure incurred on a helper where such helper is engaged for the performance of duties of an office of employment or profit;
(b) Any allowance (by whatever name called) granted for encouraging academic, research and other professional pursuits in educational and research institution, and |
