Section 10(14) → Section 12
Special Allowances (Conveyance, Uniform, Children Education)
Quick Answer
Section 10(14) of the Income Tax Act, 1961 (Special Allowances (Conveyance, Uniform, Children Education)) corresponds to Section 12 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 10(14)
Section 10(14) of the 1961 Act sets out the rules on special allowances (conveyance, uniform, children education). Exempts specific allowances granted to meet expenses incurred wholly in the performance of duties.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section 10(14) is retained and renumbered as Section 12 of the Income-tax Act, 2025. Retained. Most personal allowances (like Children Education, Hostel) are denied under the New Regime. Only official travel/conveyance allowances remain exempt.
The transition impact on Section 10(14) is assessed as Medium. Payroll software must account for regime-based allowance taxation.
Sec 10(14)
Provision Summary
Exempts specific allowances granted to meet expenses incurred wholly in the performance of duties.
Sec 12
Provision Summary
Retained. Most personal allowances (like Children Education, Hostel) are denied under the New Regime. Only official travel/conveyance allowances remain exempt.
Key Changes & Highlights
- Strictly bifurcated based on the chosen tax regime.
Related Sections
Frequently Asked Questions
Which subject does Section 10(14) of the 1961 Act cover?
Section 10(14) of the Income Tax Act, 1961 covers special allowances (conveyance, uniform, children education). Exempts specific allowances granted to meet expenses incurred wholly in the performance of duties.
What is the new section number for Section 10(14) under the Income-tax Act, 2025?
Section 10(14) of the Income Tax Act, 1961 maps to Section 12 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Most personal allowances (like Children Education, Hostel) are denied under the New Regime. Only official travel/conveyance allowances remain exempt.
How does the Income-tax Act, 2025 affect Section 10(14) in practice?
The transition impact for Section 10(14) is rated Medium. Payroll software must account for regime-based allowance taxation.
What is new about Section 10(14) under the Income-tax Act, 2025?
Strictly bifurcated based on the chosen tax regime. These points are specific to Section 10(14) (Special Allowances (Conveyance, Uniform, Children Education)).
Disclaimer: This mapping of Section 10(14) (Special Allowances (Conveyance, Uniform, Children Education)) to Section 12 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 10(14) is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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