CA Final Notes

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In the new tax regime (Section 115BAC), the following exemptions are available: 1. _Transport Allowance_: ₹1,600 per month (₹19,200 per year) for salaried individuals 2. _Conveyance Allowance_: ₹1,600 per month (₹19,200 per year) for salaried individuals 3. _Children Education Allowance_: ₹100 per month (₹1,200 per year) per child (up to two children) 4. _Hostel Expenditure Allowance_: ₹300 per month (₹3,600 per year) per child (up to two children) 5. _Uniform Allowance_: Actual amount incurred 6. _Footwear Allowance_: Actual amount incurred 7. _Cycle Allowance_: Actual amount incurred 8. _Allowances for persons with disabilities_: Actual amount incurred 9. _Meal Voucher Allowance_: ₹50 per meal (₹3,000 per month) 10. _Gym Membership Allowance_: ₹1,000 per month 11. _Leave Travel Allowance (LTA)_: Not separately exempt, but part of the overall exemption limit of ₹50,000 for allowances 12. _Telephone Allowance_: Not separately exempt, but part of the overall exemption limit of ₹50,000 for allowances Note: - These exemptions are subject to change, so consult the latest income tax laws or a tax professional for accurate information. - Some exemptions may have additional conditions or requirements. - The new tax regime has a lower tax rate, but fewer exemptions are available compared to the old regime. 11. _Leave Travel Allowance (LTA)_: Not separately exempt, but part of the overall exemption limit of ₹50,000 for allowances 12. _Telephone Allowance_: Not separately exempt, but part of the overall exemption limit of ₹50,000 for allowances IT IS INCLUED IN STANDARD DEDUCTION ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ┍━━━━━═░★░═━━━━┑ ✪ ➻ https://t.me/canotes ℑoin us 🔜 ✪ ➻ t.me/canotes_ipcc ℑoin us 🔜 ✪ ➻ t.me/canotes_final ℑoin us 🔜 ✪➻ @canotes_foundation ┕━━━━━═░◈░═━━━━┙

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