Section 10(14) under the
Income-tax Act, 2025
Special allowances exempt to the extent incurred / prescribed allowances
Topic
Special allowances exempt to the extent incurred / prescribed allowances — Deductions provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Sl. No. 12 = duty-related allowances exempt to the extent actually incurred (old 10(14)(i)); Sl. No. 13 = personal-expense allowances at the place of duty, prescribed-amount based (old 10(14)(ii)), which is where children education allowance, hostel allowance and transport allowance live. Also relocated out of the sections and into Schedule III. Related: LTC (old 10(5)) is Schedule III Sl. No. 8; 10(10CC) is Sl. No. 10.
Source
ICAI Schedule-mapping table, Schedule III rows 12 and 13, parallel sections 10(14)(i) and 10(14)(ii).
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.