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 an employee 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 free conveyance 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 or employment 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 an office 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 shall be the following;

Sl. No. 

Name of allowance 

 

Place at which allowance is exempt 

 

Extent to which allowance is exempt 

 

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Any Special Compensatory (Remote Locality) Allowance Places covered under Tough Location Allowance-I. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (a)

 Andaman and Nicobar Islands: Middle Andamans, North Andaman, Little Andaman, South Andaman (including Port Blair), Nicobar and Narcondum islands.

 

Rs.  7000  per month, when not claimed exemption mentioned at 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 of Kharga, 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 of Kott, Labana-Sadana, Sarpara and Chandi-Branda.

(B)  Dodra-Kawar Tehsil.

(C)  Gram Panchayats of Darkali in Rampur, Kashapath Tehsil and Munish.

(D)  Ghori Chaibis of Pargana Sarahan.

(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Jamm u and Kashmir and Ladakh

 

(i) Kathua District; Niabat Bani, Lohi , Malhar and Macchodi.

(ii) Udhampur District:

(A) Dudu Basantgarh, Lander Bhamag iilaqa, Thakrakote and Nagote. (B) All areas in Mahore Tehsil.

Areas up to Goel from Kamban side and Areas upto

Arnas 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: division and Entire Gurez-Nirabat, Tangdar SubKeran 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 Champavat Districts.

(i)

 

Nagal and:

Throughout Nagaland.

(j)

 

Tripura:

Difficult areas of Tripura.

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Any Special Compensatory (Remote Locality) Allowance Places covered under Tough Location Allowance-II. 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Himachal Pradesh

Rs.  4500  per month, when not claimed exemption mentioned at 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 JakatKhana and Burow in Nirmand Tehsil).

 

(B)  Entire District (excluding outer Seraj area and Pargana of Pandrabis but including villages JakatKhana and Burao of Tehsil 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, Sarahan and Teban.

 

(E) Following Panchayats of Sundernagar Tehsil: Bohi, Batwara, Dhanyara, Paura-Kothi, Seri and Shoja.

(iv) Kangra District:

 

(A) Dharamsala Town and the following offices located outside its Municipal limits but included in Dharamsala Town for purposes of 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 Subdivision, Dari.

 

XI.  Settlement office, Shamnagar.

 

XII.Binwa Project, Shamnagar.

 

(B) Palampur Town, including Himachal Pradesh Krishi Vishvavidyalaya Campus at Palampur and the following offices located outside its Municipal limits but included in Palmapur Town for this purpose:  

 

(A) H.P.  Krishi  Vishwavidhyalaya campus.

 

(B) Cattle Developent Office/Jersey Farm, Banuri

 

(C) Sericulture  Office/Indo-German Agriculture  Workshop/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 of Pargana Sarahan.

 

(ii) Deothi Gram Panchayat of Taklesh Area.

 

(iii)   Pargana Barabis.

 

(iv)  Kasba Rampur and Ghori Nog of Pargana Rampur of Rampur 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)

 

 

Jamm u and Kashmir; and Ladakh

(i) Areas in Poonch and Rajouri Districts excluding the towns of Poonch and 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 are within a distance of 8 km from the line of actual control or at places which may be declared as qualifying for Border Allowance from time to time by the State Government for their own staff.

(c)

 

Mani pur:

Entire  State.

(d)

 

Mizor am:

Entire  Aizwal District.

(e)

 

Tripurra:

Entire  State other than areas included in Table: Sl.No. 1.

3

 

 

 

 

 

 

 

 

 

Any Special Compensatory (Remote Locality) Allowance, Places covered under 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 claimed exemption mentioned at Sl. No. 4 and 5 or 9. 

 

 

 

 

 

 

 

 

 

(b)

 

Megh alaya:

Entire  State covered in Meghalaya. 

(c)

Assam:

Entire  State covered in Assam.

(d)

 

 

West Bengal:

Worki ng in Sundarban areas of South Dampier Hodge‘s line, namely, Bhagatush Khali (Rampura), Kumirmari (Bagn a), Jhinga Khali, Sajnakhali, Gosaba, Amlamathi (Bidy a), Canning, Kultali, Piyali, Nalgaraha, Raidighi,

 

Bhanchi, Pather Partima, Bhagabatpur, Saptmukhi, Namk hana, Sikarpur, Kakdwip, Sagar, Mausini, Kalin agar, Haroa, Hingalganj, Basanti, Kuemari, Kulto la, and Ghusighata (Kulti) area.

(e)

Sched uled tribal area and bad climate areas  in St ates where Scheduled tribal area allowance and bad c limate allowance is admissible by the order of State Governments.

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Compensatory Field Area Allowance.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a)

 

 

 

 

 

Follo wing areas in Arunachal Pradesh :—

Rs. 13500  per month.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(i) Tirap and Changlang Districts;

 

(ii) All areas North of line joining point 4448 in LZ 4179-Nukme Dong MS 3272-Sepla MT 2969Palin MO 9213-Daporijo NR 5841-Along NL

 

1273-Hunli NM 3196-Tidding Tuwi MT 6369Hayuliang 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 LV 7059-Mangkha LV 6160-Penlang La LW 0666-Rangli LW 1448-BP 1 in LW 2453 on

 

Indo-Bhutan Border, all inclusive.

 (d)

 

Following areas in Himachal Pradesh : 

 

All areas East of line joining Umasila NV 3951Udaipur NY 8663-Manikaran SB 2300-Pir Parbati Pass TA 1459-Taranda TA 2335-Barasua Pass TA 8801, all inclusive.

 (e)

 

 

Following areas in Uttarakhand :—

 

All areas North and North-East of line joining Barasua (Pass Gangnani TG 1362-Govind Ghat TG 0937Tapovan TH 1822-Musiari (TN 8982-Relagad TO 2466, all inclusive.

 (f)

 

 

 

 

Following areas in Jammu and Kashmir and Ladakh:—

 

(i) Areas North and East of line joining Zojila MU 3036-Baralachala NE 6672 along the Great Himalayan Range, all inclusive.

 

(ii) All areas West of line joining point 1556 in NR 5470-Gulmarg MT 3105-Naushara MY 3105Ringapat MT 2133-Handwara MT 2043Laingyal MT 2339-Point 8405 in NG 4565North of line joining point 8403-Bunakut MT 5453-Razan NN 2239-Zojila, all inclusive;

 

(iii) All areas West of line joining tip of Chicken Neck RD 7073-Canal junction RD 6364-Mawa Brahmana RD 6183-Chauki RD 6393-Road junction RD 6499-Baramgala MY 3854-Point 1556 in NR 5470, all inclusive.

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Compensatory Modified Field Area Allowance.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(a) Following areas in Punjab and Rajasthan:—

Rs. 8000 Per month.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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, Dera Baba Nanak, Laisain pulge upto the international border, all inclusive.

 

(b) Following area in Haryana :—

Satrod (Hissar).

 

(c) Following areas in Himachal Pradesh :—

Areas North of line joining Narkhanda, Keylong upto field area line and high-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 Brahmaputra except 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 9112Burdong 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 Altitude line/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 and Narendra 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 the existing High altitude line, all inclusive.

6

Any allowance granted to an employee working in any transport system to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place, where such employee is not in receipt of daily allowance.

Whole of India.

 

 

70% of such allowance up to a maximum of Rs.25000 per month.

7

Children Education Allowance.

Whole of India.

 

 

Rs. 3000  per month  per child up to a maximum  of two children.

8

Any allowance granted to an employee to meet the hostel expenditure on his child.

Whole of India.

 

 

Rs. 9000  per month  per child up to a maximum  of two children.

9

Any special allowance in the nature of counter-insurgency allowance granted to the members of armed forces operating in areas away from their permanent locations.

Whole of India.

 

 

Rs. 22000  per month.

10

Transport allowance granted to an employee, who is blind or deaf and dumb or orthopaedically handicapped with disability of lower or upper extremities, to meet his expenditure for   the purpose of commuting between the place of his residence and the place of his duty.

Whole of India.

 

 

i)  Metro Cities: Rs. 15000 plus dearness

 

(ii)  Other Cities: Rs. 8000 dearness allowance thereon per month

11

Any special allowance in the nature of high altitude (uncongenial climate) allowance granted to the member of the armed forces operating in high altitude areas.

(a)   For altitude of 9,000 to 15,000 feet and altitude below 9000 feet with uncongenial climate.

 

 

Rs. 4500 per month.

 

 

(b)   For altitude above 15,000 feet.

 

 

Rs. 7000 per month.

 

 

(c) All locations of Union territories of Jammu and Kashmir, and Ladakh, and the States of Sikkim and Uttarakhand.

 

 

Rs. 30000 per month.

12

Underground allowance granted to an employee who is working in uncongenial, unnatural climate in underground mines.

Whole of India.

 

 

15% of Basic Pay. 

13

Any special allowance granted to the members of the armed forces in the nature of special compensatory highly active field area allowance.

Whole of India

 

 

Rs. 22000  per month.

14

 

 

Any special allowance granted to the member of the armed forces in the nature of Island (duty) allowance or Island Special Duty Allowance.

 

 

(a)  Areas Around the Capital Town (Port Blair, Kavaratti and Agatti)

 

 

10% of basic pay.

(b)  Difficult Areas-North and Middle Andaman, South Andaman, Excluding Port Blair, Entire Lakshadweep Except Kavaratti, Agatti and Minicoy.

 

 

16% of basic pay.

(c)  More Difficult Areas - Little Andaman, Nicobar group of Islands, Narcodum Islands, East Islands and Minicoy.

 

 

20% of basic pay.

15

Siachen Allowance granted to the members of the armed forces.

Siachen area of Ladakh.

 

 

Rs. 42500  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 mentioned in 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.