Travel · allowance
Conveyance allowance for official duty
Conveyance granted to meet the cost of official travel remains exempt in both regimes.
How the taxable value is determined
Exempt to the extent actually incurred on conveyance in performing office duties. This clause survives under the new regime, unlike most other allowance exemptions.
Regime availability
- Old regime
- Available
- New regime
- Available
Documentation to keep
Travel logs or conveyance claim records.
Legal basis: Rule 2BB(1)(c), Income-tax Rules
Frequently asked questions
Is conveyance allowance for official duty taxable in India?
Conveyance granted to meet the cost of official travel remains exempt in both regimes. Exempt to the extent actually incurred on conveyance in performing office duties. This clause survives under the new regime, unlike most other allowance exemptions.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is available. Legal basis: Rule 2BB(1)(c), Income-tax Rules.
What records should I keep for conveyance allowance for official duty?
Travel logs or conveyance claim records.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.