A
Fully Exempted

B
Fully Taxable

C
Partially Taxable

1. Foreign Allowance
only in case of Government employees posted outside India

2. House rent allowance given to judges of High Court and Supreme
Court.

3. Sumptuary Allowance given to judges of High Court and Supreme Court

4. Allowances from U.N.O

5. Allowance to teacher or professor from SAARC member States

6. Allowance to member of Union Public Service Commission

1. Dearness Allowance
Additional Dearness
allowance
High Cost of living
allowance

2. City Compensatory Allowance

3. Capital Compensatory
Allowance

4. Lunch Allowance

5. Tiffin Allowance

6. Marriage Allowance

7. Family Allowance

8. Deputation Allowance

9. Wardenship Allowance

10. Non practicing Allowance

11. Project Allowance

12. Overtime Allowance

13. Fixed Medical Allowance

14. Entertainment Allowance for non-
Govt. employees

15. Water and Electricity Allowance

16. Servant Allowance

17. Holiday Trip Allowance

1. House Rent Allowance

2. Entertainment Allowance for Govt. employees (see details)

3. Allowances covered u/s 10(14)

(i) Helper Allowance

(ii) Uniform Allowance

(iii) Academic Allowance

(iv) Conveyance Allowance

(v) Travelling Allowance

(vi) Any special allowance in the nature of Composite Hill compensatory Allowance or High Altitude Allowance or Uncongenial Climate Allowance or Snow Bound Area Allowance or Avalanche Allowance

(vii) Any Special Compensatory Allowance in the nature of border area or remote area or difficult area or disturbed area Allowance

(viii) Transport Allowance (ix) Tribal Area Allowance

(x) Running Allowance given to employees of transport sector,

(xi) Children Education Allowance

(xii) Hostel Expenditure Allowance

(xiii) Compensatory Field Area Allowance

(xiv) Compensatory Modified Field Area Allowance

(xv) Special Allowance in the nature of counter insurgency allowance given to the members of armed forces operating in areas away from their permanent locations for a period of more than 30 days.