{"id":29457,"date":"2025-06-21T01:45:23","date_gmt":"2025-06-20T20:15:23","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29457"},"modified":"2025-08-20T17:56:08","modified_gmt":"2025-08-20T12:26:08","slug":"tax-exemption-deduction-for-army-personnel-ay-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/","title":{"rendered":"Tax Exemption &#038; Deduction for Army Personnel AY 2025\u201326."},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e484fb348ae\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e484fb348ae\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Income_Tax_Exemptions_and_Deductions_for_Army_Personnel_AY_2025%E2%80%9326\" title=\"Income Tax Exemptions and Deductions for Army Personnel (AY 2025\u201326)\">Income Tax Exemptions and Deductions for Army Personnel (AY 2025\u201326)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Fully_Taxable_Pay_Allowances_for_Army_Personnel_security_personnel\" title=\"Fully Taxable Pay &amp; Allowances for Army Personnel &amp; security personnel\">Fully Taxable Pay &amp; Allowances for Army Personnel &amp; security personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Fully_Exempt_Pay_Allowances%E2%80%94AY_2025%E2%80%9326_for_Army_Personnel_security_personnel\" title=\"Fully Exempt Pay Allowances\u2014AY 2025\u201326 for Army Personnel &amp; security personnel\">Fully Exempt Pay Allowances\u2014AY 2025\u201326 for Army Personnel &amp; security personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Partially_Exempt_Pay_Allowances_for_Army_Personnel_security_personnel\" title=\"Partially Exempt Pay &amp; Allowances for Army Personnel &amp; security personnel\">Partially Exempt Pay &amp; Allowances for Army Personnel &amp; security personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Standard_Deductions_for_Salaried_Employees_Applicable_to_All\" title=\"Standard Deductions for Salaried Employees (Applicable to All)\">Standard Deductions for Salaried Employees (Applicable to All)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Deductions_under_Chapter_VI-A_Investments_Payments\" title=\"Deductions under Chapter VI-A (Investments &amp; Payments)\">Deductions under Chapter VI-A (Investments &amp; Payments)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/tax-exemption-deduction-for-army-personnel-ay-2025-26\/#Conclusion\" title=\"Conclusion:\">Conclusion:<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"183\" data-end=\"261\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25865\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25.jpg\" alt=\"Income Tax Return Form ITR 1 &amp; ITR 4 notified for AY 2024-25\" width=\"1200\" height=\"675\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25.jpg 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/12\/Income-Tax-Return-Form-ITR-1-ITR-4-notified-for-AY-2024-25-800x450.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h2>\n<h2 data-start=\"183\" data-end=\"261\"><span class=\"ez-toc-section\" id=\"Income_Tax_Exemptions_and_Deductions_for_Army_Personnel_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\"><strong data-start=\"189\" data-end=\"261\">Income Tax Exemptions and Deductions for Army Personnel (AY 2025\u201326)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"263\" data-end=\"566\">Army personnel, like all salaried taxpayers, are liable to pay income tax under the Income Tax Act, 1961. However, given the challenging service conditions and frequent postings in inhospitable areas, the law provides special exemptions and deductions to help them minimize their tax burden. We here understand the taxability status of pay &amp; allowances for Army &amp; security personnel for AY 2025\u201326.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Fully_Taxable_Pay_Allowances_for_Army_Personnel_security_personnel\"><\/span><span style=\"color: #000080;\"><strong>Fully Taxable Pay &amp; Allowances for Army Personnel &amp; security personnel<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>All regular components of pay are fully taxable, including Basic Pay, Dearness Allowance (DA), Military Service Pay, Grade Pay, Technical Allowance, Hazard Pay, City Compensatory Allowance (CCA), Para Allowance, Language Pay, Flying\/Instructor\/Test Pilot Allowances, etc.<em>If an allowance is not specifically exempted under the Income Tax Act, it is deemed taxable. Following are <\/em>Fully Exempt Allowances (Under Specific Sections) for Army Personnel &amp; Security Personnel.<\/p>\n<ul>\n<li>Gallantry Awards\u2014u\/s 10(18)<\/li>\n<li>Foreign Allowances\u2014u\/s 10(7)<\/li>\n<li>Leave Encashment on Retirement\u2014u\/s 10(10AA)(i)<\/li>\n<li>Uniform\/Kit Maintenance\/Outfit Allowances\u2014u\/s 10(14)(i) read with Rule 2BB<\/li>\n<li>Disability Pension Compensation\u2014CBDT Circular F.No.200\/51\/99-ITA1<\/li>\n<li>Provident Fund Withdrawals\u2014u\/s 10(11)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Fully_Exempt_Pay_Allowances%E2%80%94AY_2025%E2%80%9326_for_Army_Personnel_security_personnel\"><\/span><span style=\"color: #000080;\"><strong>Fully Exempt Pay Allowances\u2014AY 2025\u201326 for Army Personnel &amp; security personnel<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Nature of Pay\/Allowance<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Exemption Status<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Relevant Provision<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Gallantry Award<\/td>\n<td>Fully Exempt<\/td>\n<td>A.O. 46\/79; u\/s 10(18)(i) IT Act (w.e.f. 1947)<\/td>\n<\/tr>\n<tr>\n<td>Foreign Allowance<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Bhutan Compensatory Allowance<\/td>\n<td>Fully Exempt<\/td>\n<td>AO 395\/74; u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Servant Wages Allowance with BCA<\/td>\n<td>Fully Exempt<\/td>\n<td>AO 395\/74; u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Purchase of Crockery\/Cutlery\/Glassware<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Outfit Allowance on Embassy Posting<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Arrears of Cash Grant \u2013 Foreign Allowance (Nepal)<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Myanmar Allowance<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Representation Grant (for crockery set)<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(7)<\/td>\n<\/tr>\n<tr>\n<td>Leave Encashment on Retirement (superannuation\/voluntary\/invalidment)<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(10AA)(i) (w.e.f. 01.04.1978)<\/td>\n<\/tr>\n<tr>\n<td>Outfit Allowance (Initial\/Renewal)<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(14)(i); Rule 2BB(1)(f)<\/td>\n<\/tr>\n<tr>\n<td>Compensation for Change of Uniform<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(14)(i); Rule 2BB(1)(f)<\/td>\n<\/tr>\n<tr>\n<td>Kit Maintenance Allowance<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(14)(i); Rule 2BB(1)(f)<\/td>\n<\/tr>\n<tr>\n<td>Uniform Allowance (Military Nursing Services &#8211; MNS)<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(14)(i); Rule 2BB(1)(f)<\/td>\n<\/tr>\n<tr>\n<td>Special Winter Uniform Allowance<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(14)(i); Rule 2BB(1)(f)<\/td>\n<\/tr>\n<tr>\n<td>Any payment from Provident Fund<\/td>\n<td>Fully Exempt<\/td>\n<td>u\/s 10(11)<\/td>\n<\/tr>\n<tr>\n<td>Payment of Compensation \u2013 Disability Pension<\/td>\n<td>Fully Exempt<\/td>\n<td>CBDT Circular F.No. 200\/51\/99-ITA1 dated 02.07.2001<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Partially_Exempt_Pay_Allowances_for_Army_Personnel_security_personnel\"><\/span><span style=\"color: #000080;\"><strong>Partially Exempt Pay &amp; Allowances for Army Personnel &amp; security personnel<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 1412px;\" width=\"906\">\n<thead>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Type of Allowance<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Location \/ Criteria<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Exemption Limit<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Special Compensatory (Hilly Areas \/ High Altitude \/ Snow Bound \/ Avalanche)<\/td>\n<td>Designated areas in Manipur, Arunachal, Sikkim, J&amp;K, Himachal, etc.<\/td>\n<td>\u20b9800 per month \/ \u20b9300 per month \/ \u20b97,000 for Siachen<\/td>\n<\/tr>\n<tr>\n<td>High Altitude Allowance<\/td>\n<td>(a) 9,000 to 15,000 feet<br \/>\n(b) Above 15,000 feet<\/td>\n<td>\u20b91,060 \/ \u20b91,600 per month<\/td>\n<\/tr>\n<tr>\n<td>Remote Locality \/ Border Area \/ Difficult Area \/ Disturbed Area Allowance<\/td>\n<td>Andaman, Lakshadweep, NE states, HP, J&amp;K, Uttarakhand, etc.<\/td>\n<td>\u20b9200 \u2013 \u20b91,300 per month<\/td>\n<\/tr>\n<tr>\n<td>Installations in Continental Shelf \/ Exclusive Economic Zone of India<\/td>\n<td>Offshore installations<\/td>\n<td>\u20b91,100 per month<\/td>\n<\/tr>\n<tr>\n<td>Compensatory Field Area Allowance<\/td>\n<td>Specific areas in Arunachal, Manipur, Sikkim, HP, UP, J&amp;K<\/td>\n<td>\u20b92,600 per month<\/td>\n<\/tr>\n<tr>\n<td>Compensatory Modified Field Area Allowance<\/td>\n<td>Areas in Punjab, Rajasthan, HP, NE states, Sikkim, WB, J&amp;K, etc.<\/td>\n<td>\u20b91,000 per month<\/td>\n<\/tr>\n<tr>\n<td>Special Compensatory Highly Active Field Area Allowance<\/td>\n<td>For Armed Forces across India<\/td>\n<td>\u20b94,200 per month<\/td>\n<\/tr>\n<tr>\n<td>Counter-Insurgency Allowance<\/td>\n<td>For Armed Forces in designated areas away from base<\/td>\n<td>\u20b93,900 per month<\/td>\n<\/tr>\n<tr>\n<td>Island (Duty) Allowance<\/td>\n<td>Andaman &amp; Nicobar, Lakshadweep Islands<\/td>\n<td>\u20b93,250 per month<\/td>\n<\/tr>\n<tr>\n<td>Children Education Allowance<\/td>\n<td>Whole of India<\/td>\n<td>\u20b9100 per child (max 2) per month<\/td>\n<\/tr>\n<tr>\n<td>Hostel Expenditure Allowance<\/td>\n<td>Whole of India<\/td>\n<td>\u20b9300 per child (max 2) per month<\/td>\n<\/tr>\n<tr>\n<td>Transport Allowance (Disabled employee)<\/td>\n<td>For visually\/hearing\/orthopaedically handicapped<\/td>\n<td>\u20b93,200 per month<\/td>\n<\/tr>\n<tr>\n<td>Underground Allowance<\/td>\n<td>Employees working in mines<\/td>\n<td>\u20b9800 per month<\/td>\n<\/tr>\n<tr>\n<td>Transport System Allowance (Non-daily allowance recipients)<\/td>\n<td>For employees in transport system<\/td>\n<td>70% of allowance up to \u20b910,000\/month<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Standard_Deductions_for_Salaried_Employees_Applicable_to_All\"><\/span><span style=\"color: #000080;\"><strong>Standard Deductions for Salaried Employees (Applicable to All)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 262px;\" width=\"897\">\n<thead>\n<tr>\n<td>Deduction<\/td>\n<td>Section<\/td>\n<td>Limit<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Standard Deduction<\/td>\n<td>Sec 16(ia)<\/td>\n<td>\u20b950,000<\/td>\n<\/tr>\n<tr>\n<td>Professional Tax<\/td>\n<td>Sec 16(iii)<\/td>\n<td>As actually paid<\/td>\n<\/tr>\n<tr>\n<td>Housing Loan Interest (Self-occupied)<\/td>\n<td>Sec 24(b)<\/td>\n<td>Up to \u20b92,00,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Deductions_under_Chapter_VI-A_Investments_Payments\"><\/span><span style=\"color: #000080;\"><strong>Deductions under Chapter VI-A (Investments &amp; Payments)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 397px;\" width=\"911\">\n<thead>\n<tr>\n<td>Section<\/td>\n<td>Purpose<\/td>\n<td>Maximum Deduction<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>80C<\/td>\n<td>LIC, PPF, NSC, ELSS, Tuition Fees, etc.<\/td>\n<td>\u20b91,50,000<\/td>\n<\/tr>\n<tr>\n<td>80D<\/td>\n<td>Medical insurance premium<\/td>\n<td>\u20b925,000 (\u20b950,000 for Sr. Citizens)<\/td>\n<\/tr>\n<tr>\n<td>80E<\/td>\n<td>Interest on Education Loan<\/td>\n<td>No upper limit<\/td>\n<\/tr>\n<tr>\n<td>80G<\/td>\n<td>Donations<\/td>\n<td>50% or 100% (subject to conditions)<\/td>\n<\/tr>\n<tr>\n<td>80TTA\/80TTB<\/td>\n<td>Savings Interest (Non-Senior\/Senior)<\/td>\n<td>\u20b910,000 \/ \u20b950,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>\u00a0<\/strong><strong>The following are important key notes:<\/strong><\/span><\/p>\n<ul>\n<li>Key tax planning tips for army personnel are to maintain records of postings and allowances received. And Army personnel must Maximize investments under Section 80C &amp; 80D. Army personnel declare exempt allowances properly in ITR (especially for Form 16 reconciliation). And Army personnel have to use Form 10E in case of salary arrears to claim relief under Section 89(1). However,, in respect of the the New vs. Old Regime,, applicability is a a concern. The new regime offers lower tax rates but no exemptions\/deductions. Choose wisely based on your income structure.<\/li>\n<li>Partially exempt means only the amount up to the specified limit is tax-free; excess is taxable. Allowances are linked to specific geographic locations, especially in difficult terrain, high altitude, disturbed,, or remote areas. Specific maps and official demarcations are often used to determine eligibility. Exemption for education\/hostel\/transport allowances is uniform pan-India.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><span style=\"color: #000080;\">Conclusion:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In summary,, we can say that following allowances are fully exempt allowances (Under Specific Sections) for Army Personnel &amp; security personnel, i.e., gallantry awards\u2014u\/s 10(18), foreign allowances\u2014u\/s 10(7), Leave Encashment on retirement\u2014u\/s 10(10AA)(i), uniform\/kit maintenance\/outfit allowances\u2014u\/s 10(14)(i) read with Rule 2BB, disability pension compensation\u2014CBDT Circular F.No.200\/51\/99-ITA1, provident fund withdrawals\u2014u\/s 10(11)<\/p>\n<p>Similarly, in summary, partially exempt pay &amp; allowances for army personnel &amp; security personnel, exemptions are linked to section 10 of the Income Tax Act and specific CBDT notifications\/circulars. Location-specific allowances (esp. for hilly or remote regions) vary based on districts\/states and elevation. For allowances that are partially exempt, the remaining portion is taxable. Following are allowances exempt up to specified limits for Army Personnel &amp; security personnel::<\/p>\n<table style=\"height: 826px;\" width=\"901\">\n<thead>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Allowance Type<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Exemption Limit\/Criteria<\/strong><\/span><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>High Altitude \/ Avalanche \/ Snow \/ Hilly Area Allowance<\/td>\n<td>Rs. 300 to Rs. 7,000\/month based on location &amp; altitude<\/td>\n<\/tr>\n<tr>\n<td>Counter-Insurgency Allowance (Armed Forces)<\/td>\n<td>Rs. 3,900\/month<\/td>\n<\/tr>\n<tr>\n<td>Special Compensatory Highly Active Field Area Allowance<\/td>\n<td>Rs. 4,200\/month<\/td>\n<\/tr>\n<tr>\n<td>Island Duty Allowance<\/td>\n<td>Rs. 3,250\/month (Andaman, Nicobar, Lakshadweep)<\/td>\n<\/tr>\n<tr>\n<td>Underground Allowance (mines)<\/td>\n<td>Rs. 800\/month<\/td>\n<\/tr>\n<tr>\n<td>Transport Allowance (Handicapped)<\/td>\n<td>Rs. 3,200\/month<\/td>\n<\/tr>\n<tr>\n<td>Children Education Allowance<\/td>\n<td>Rs. 100\/month per child (max 2 children)<\/td>\n<\/tr>\n<tr>\n<td>Hostel Expenditure Allowance<\/td>\n<td>Rs. 300\/month per child (max 2 children)<\/td>\n<\/tr>\n<tr>\n<td>Field\/Modified Field\/Remote Locality Allowances<\/td>\n<td>Rs. 1,000\u20132,600\/month (based on location)<\/td>\n<\/tr>\n<tr>\n<td>Transport system duty allowances (non-DA recipients)<\/td>\n<td>70% of allowance or Rs. 10,000\/month (whichever is less)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Exemptions and Deductions for Army Personnel (AY 2025\u201326) Army personnel, like all salaried taxpayers, are liable to pay income tax under the Income Tax Act, 1961. However, given the challenging service conditions and frequent postings in inhospitable areas, the law provides special exemptions and deductions to help them minimize their tax burden. We &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[10274],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29457"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=29457"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29457\/revisions"}],"predecessor-version":[{"id":29459,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29457\/revisions\/29459"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=29457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=29457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=29457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}