Rule 280Published

Rule 280: Allowances exempt under Schedule III [Table: Sl. Nos. 12 and 13]

Rule 280 names the allowances that qualify for exemption under Schedule III to the Act. Sub-rule (1) lists seven allowances for Sl. No. 12 of the Schedule III Table, such as travel on tour or transfer, daily charges while away from the normal place of duty, conveyance, a helper, academic and research pursuits, and uniforms. Sub-rule (2) has a fifteen-row Table for Sl. No. 13. For each allowance it gives the place where the allowance is exempt and how much is exempt, for example hill and border area allowances, children education and hostel allowances, transport allowances, and armed forces allowances. Sub-rule (3) limits the exemption for an employee who has exercised an option under section 202(4).

Official notified Income-tax Rules, 2026

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On this page

Bare law
Allowances for Schedule III [Table: Sl. No. 12]: Rule 280(1)
The Table for Schedule III [Table: Sl. No. 13]: Rule 280(2)
Employees who opted under section 202(4): Rule 280(3)
How the gazette prints the Table
Key takeaways
Practical checklist
FAQs
Glossary
Official sources
Related rules

Bare law

Rule 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;—
Table (sub-rule (2)). Blank cells in columns A, B and D continue the Sl. No. above, as in the merged cells of the printed Table.
Sl. No. (A) Name of allowance (B) Place at which allowance is exempt (C) Extent to which allowance is exempt (D)
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. ₹ 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) Jammu 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: 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 Champavat Districts.
(i) Nagaland: 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 ₹ 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 Jakat-Khana and Burow in Nirmand Tehsil). (B) Entire District (excluding outer Seraj area and Pargana of Pandrabis but including villages Jakat-Khana 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 Sub-division, 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) Jammu 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) 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 (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. ₹1500 per month, when not claimed exemption mentioned at Sl. No. 4 and 5 or 9.
(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 tribal area allowance and bad climate allowance is admissible by the order of State Governments.
4. Compensatory Field Area Allowance. (a) Following areas in Arunachal Pradesh :— ₹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 2969-Palin MO 9213-Daporijo NR 5841-Along NL 1273-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 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 3951-Udaipur 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 0937-Tapovan 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 3105-Ringapat MT 2133-Handwara MT 2043-Laingyal MT 2339-Point 8405 in NG 4565-North 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:— 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. ₹8000 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 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 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 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 ₹25000 per month.
7. Children Education Allowance. Whole of India. ₹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. ₹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. ₹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: ₹15000 plus dearness allowance thereon per month. (ii) Other Cities: ₹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. ₹4500 per month.
(b) For altitude above 15,000 feet. ₹7000 per month.
(c) All locations of Union territories of Jammu and Kashmir, and Ladakh, and the States of Sikkim and Uttarakhand. ₹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 ₹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. ₹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.

Rule breakdown

Allowances for Schedule III [Table: Sl. No. 12]: Rule 280(1)

Whatever they are called, the following are the allowances for Sl. No. 12. (a) Cost of travel on tour or on transfer. (b) Sums paid for transfer, packing and transport of personal effects on a transfer. (c) Ordinary daily charges while absent from the normal place of duty, on tour or during the journey on transfer. (d) Conveyance in performing the duties of an office or employment of profit, where the employer gives no free conveyance. (e) A helper engaged to perform those duties. (f) Academic, research and training pursuits in educational and research institutions. (g) Buying or maintaining a uniform worn while performing those duties.

Sub-rule (1) itself sets no money limit. It only says which allowances are covered.

The Table for Schedule III [Table: Sl. No. 13]: Rule 280(2)

Each row of the Table gives the name of the allowance (column B), the place where it is exempt (column C) and the extent of the exemption (column D).

Sl. Nos. 1 to 3 cover the Special Compensatory (Remote Locality) Allowance for places under Tough Location Allowance-I, II and III. The limits are ₹7000, ₹4500 and ₹1500 per month. In each case the exemption applies only when exemption under Sl. No. 4, 5 or 9 is not claimed.

Sl. Nos. 4 and 5 cover the Compensatory Field Area Allowance (₹13500 per month) and the Compensatory Modified Field Area Allowance (₹8000 per month), for the areas listed in column C.

Sl. Nos. 6 to 10 apply to the whole of India. Sl. No. 6 is an allowance for a transport-system employee who does not get a daily allowance (70% of the allowance, up to ₹25000 per month). Sl. No. 7 is the Children Education Allowance and Sl. No. 8 is a hostel allowance (₹3000 and ₹9000 per month per child, up to two children). Sl. No. 9 is the counter-insurgency allowance (₹22000 per month). Sl. No. 10 is the transport allowance for an employee who is blind, deaf and dumb, or orthopaedically handicapped (Metro Cities: ₹15000 plus dearness allowance per month; Other Cities: ₹8000, worded as noted below).

Sl. Nos. 11 to 15 cover the high altitude allowance for the armed forces (₹4500, ₹7000 or ₹30000 per month, depending on altitude or location), the underground mines allowance (15% of Basic Pay), the special compensatory highly active field area allowance (₹22000 per month), the Island (duty) or Island Special Duty Allowance (10%, 16% or 20% of basic pay) and the Siachen Allowance (₹42500 per month).

Employees who opted under section 202(4): Rule 280(3)

An employee who has exercised an option under section 202(4) can claim exemption only for the allowances in sub-rule (1)(a) to (d) and for the transport allowance in Sl. No. 10 of the Table. The extent and any conditions specified for them still apply.

So, for such an employee, the helper, academic and uniform allowances in sub-rule (1)(e) to (g), and every row of the Table other than Sl. No. 10, do not qualify.

How the gazette prints the Table

The bare law below follows the official gazette, including its spellings and punctuation. Examples are "Narcondum" in Sl. No. 1 and "Narcodum" in Sl. No. 14, "Palmapur", "Developent", "Aizwal", the unbalanced brackets in Sl. No. 4(e), and "Whole of India" printed without a full stop in Sl. No. 13. We have not corrected any of these.

Column D of Sl. Nos. 1 and 2 reads "Sl. No. 4 ,5 or 9". Sl. No. 3 reads "Sl. No. 4 and 5 or 9".

Column D of Sl. No. 10 is printed as "i) Metro Cities: ₹15000 plus dearness allowance thereon per month" and "(ii) Other Cities: ₹8000 dearness allowance thereon per month". The second item does not have the word "plus". It is reproduced as printed.

In Sl. No. 11, the three amounts in column D (₹4500, ₹7000 and ₹30000 per month) are printed one after another beside clauses (a), (b) and (c). They are shown here against those clauses in that order.

Where the gazette nests places inside a clause (for example districts, tehsils and panchayats), each district is shown on its own line. The wording within each line is unchanged.

Key takeaways

Two lists

Sub-rule (1) lists the allowances for Sl. No. 12. The sub-rule (2) Table covers Sl. No. 13, with places and limits.

Place matters

Remote-locality, field area, high altitude and island allowances are exempt only for the places named in column C.

No double claim

The exemption under Sl. Nos. 1 to 3 applies only if exemption under Sl. No. 4, 5 or 9 is not claimed.

Section 202(4) option

Only sub-rule (1)(a) to (d) and Table Sl. No. 10 are available to an employee who has exercised this option.

Practical checklist

Check the exact place in column C before claiming a remote-locality, field area, high altitude or island allowance.
Choose between Sl. Nos. 1 to 3 and Sl. No. 4, 5 or 9. The Table does not allow both.
Apply the per-child limits in Sl. Nos. 7 and 8 to no more than two children.
Check whether the employee has exercised an option under section 202(4) before applying any exemption other than sub-rule (1)(a) to (d) and Sl. No. 10.

Avoid

Do not treat an allowance as exempt only because of its name. Sub-rule (2) also depends on the place in column C and the limit in column D.
Do not exempt more than the column D amount. Any excess is not covered by the exemption.
Do not apply the Table rows other than Sl. No. 10 to an employee who has exercised the section 202(4) option.

FAQs

How much Children Education Allowance is exempt?

₹3000 per month per child, up to a maximum of two children, anywhere in India (Table, Sl. No. 7).

How much hostel allowance for a child is exempt?

₹9000 per month per child, up to a maximum of two children (Table, Sl. No. 8).

What is the exempt limit for the transport allowance of a disabled employee?

For an employee who is blind, deaf and dumb, or orthopaedically handicapped with disability of lower or upper extremities: ₹15000 plus dearness allowance per month in Metro Cities. For Other Cities the gazette prints "₹8000 dearness allowance thereon per month" (Table, Sl. No. 10).

Can an employee who opted under section 202(4) claim the Children Education Allowance exemption?

No. Sub-rule (3) allows such an employee only the allowances in sub-rule (1)(a) to (d) and Table Sl. No. 10.

How is the running allowance for transport-system employees treated?

If the employee does not get a daily allowance, 70% of the allowance is exempt, up to ₹25000 per month (Table, Sl. No. 6).

Glossary

Allowance "by whatever name called": Sub-rules (1) and (2) apply to the allowance described, whatever name the employer gives it.
Column C (place): The place where the allowance is exempt. For Sl. Nos. 6 to 10, 12 and 13 it is the whole of India.
Column D (extent): The maximum amount, or percentage, of the allowance that is exempt.
Section 202(4) option: An employee who has exercised this option is limited by sub-rule (3) to sub-rule (1)(a) to (d) and Table Sl. No. 10.

Official sources

Official notified Income-tax Rules, 2026 — Notification 22/2026

Sl. No. (A)	Name of allowance (B)	Place at which allowance is exempt (C)	Extent to which allowance is exempt (D)
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.	₹ 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) Jammu 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: 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 Champavat Districts.
		(i) Nagaland: 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	₹ 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 Jakat-Khana and Burow in Nirmand Tehsil). (B) Entire District (excluding outer Seraj area and Pargana of Pandrabis but including villages Jakat-Khana 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 Sub-division, 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) Jammu 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) 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 (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.	₹1500 per month, when not claimed exemption mentioned at Sl. No. 4 and 5 or 9.
		(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 tribal area allowance and bad climate allowance is admissible by the order of State Governments.
4.	Compensatory Field Area Allowance.	(a) Following areas in Arunachal Pradesh :—	₹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 2969-Palin MO 9213-Daporijo NR 5841-Along NL 1273-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 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 3951-Udaipur 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 0937-Tapovan 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 3105-Ringapat MT 2133-Handwara MT 2043-Laingyal MT 2339-Point 8405 in NG 4565-North 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:— 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.	₹8000 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 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 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 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 ₹25000 per month.
7.	Children Education Allowance.	Whole of India.	₹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.	₹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.	₹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: ₹15000 plus dearness allowance thereon per month. (ii) Other Cities: ₹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.	₹4500 per month.
		(b) For altitude above 15,000 feet.	₹7000 per month.
		(c) All locations of Union territories of Jammu and Kashmir, and Ladakh, and the States of Sikkim and Uttarakhand.	₹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	₹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.	₹42500 per month.