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 Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
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
What does Section 10(14) of the Income Tax Act 1961 deal with?
Section 10(14) (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 Direct Tax Code 2025?
Section 10(14) of the ITA 1961 maps to Section 12 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 10(14) under the new tax code?
Section 10(14) is marked as "Retained" with status "Modified". Impact: Medium - Payroll software must account for regime-based allowance taxation.
What are the key changes to Section 10(14) under DTC 2025?
Strictly bifurcated based on the chosen tax regime.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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