Professional · allowance
Academic and research allowance
Exempt to the extent spent on academic research and professional pursuits — old regime only.
How the taxable value is determined
Exempt to the extent actually incurred for encouraging academic, research and training pursuits in educational and research institutions. Withdrawn under the new regime.
Regime availability
- Old regime
- Available
- New regime
- Not available
Documentation to keep
Expense records for books, journals and research material.
Legal basis: Rule 2BB(1)(e), Income-tax Rules
Frequently asked questions
Is academic and research allowance taxable in India?
Exempt to the extent spent on academic research and professional pursuits — old regime only. Exempt to the extent actually incurred for encouraging academic, research and training pursuits in educational and research institutions. Withdrawn under the new regime.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is not available. Legal basis: Rule 2BB(1)(e), Income-tax Rules.
What records should I keep for academic and research allowance?
Expense records for books, journals and research material.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.