per diem taxation


I traveled outside the country for 2 odd months on Schengen visa , during this time company paid me 64 euro for my food and other expenses as per-diem allowance, I was not paying any tax outside India as I was on allowances, Is it taxable in India, if yes under which section, if not under which taxation rule.

And also if we can get exemption how and how much?

Thank you in Advance,

asked Feb 22 '11 at 02:25 by Preetam Balijepalli 1112

Per-diem allowances are non-taxable under section 10(14) of income tax.

As per income tax section 10(14), allowances like travel/Tour/Transfer cost and daily expenses on journey, are tax exempted, subject to actual amount spent.

You may read more on Indian Income Tax website Tax exemptions page and Section 10(14) details page.

answered Feb 22 '11 at 13:41 by Pankaj Batra 5.2k320


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Asked: Feb 22 '11 at 02:25

Seen: 3,550 times

Last updated: Feb 22 '11 at 13:41