Conveyance, Uniform & Allowance Exemptions Under Section 10(14)
Last verified: June 2026, against the Income Tax Act and Budget 2025 provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). General information, not personal tax advice.
Many salary components — conveyance, uniform, travel — can be received tax-free, within limits, under Section 10(14). Helpfully, a specific set of these survive even under the new tax regime. Here is what is exempt and by how much.
Allowances exempt under Section 10(14)
- Conveyance allowance: exempt to the extent actually spent on travel for performing office duties.
- Uniform allowance: exempt to the extent spent on buying/maintaining a uniform required for duty.
- Travel / transfer allowance: exempt to the extent spent on official tour or transfer (travel and packing).
- Daily allowance: exempt to the extent spent to meet ordinary daily charges on tour/transfer.
- Helper, academic/research and similar allowances: exempt to the extent spent for the specified purpose.
- Transport allowance for specially-abled (divyang) employees: exempt up to ₹3,200 per month.
What changed: the general transport allowance
The old ₹1,600/month general transport allowance (for commuting) was subsumed into the standard deduction in 2018, so it is no longer claimed separately. The ₹3,200/month transport allowance for specially-abled employees, however, continues.
These survive the new regime
Under the new regime most exemptions are gone, but a specific group of Section 10(14) allowances is retained: conveyance for office duty, travel/tour/transfer allowance, daily allowance, and the transport allowance for specially-abled employees. So even on the default regime, genuine duty-related reimbursements can stay tax-free. See deductions allowed under the new regime.
Keep proof
These exemptions are tied to actual spending for the specified purpose — keep bills/records, as the exemption is only to the extent the allowance is genuinely used.
FAQs
Is conveyance allowance tax-free?
Yes, to the extent it is actually spent on travel to perform office duties, under Section 10(14).
Do these allowances work under the new regime?
A specific set does — conveyance for duty, travel/tour/transfer, daily allowance, and transport allowance for specially-abled employees.
What happened to the ₹1,600 transport allowance?
It was merged into the standard deduction in 2018 and is no longer claimed separately.
How much is the transport allowance for disabled employees?
Up to ₹3,200 per month, and it continues under both regimes.
