Travel · allowance
Daily allowance on tour
Per-diem to meet ordinary daily charges while away on tour is exempt in both regimes.
How the taxable value is determined
Exempt to the extent actually incurred on account of absence from the normal place of duty. Retained under the new regime.
Regime availability
- Old regime
- Available
- New regime
- Available
Documentation to keep
Tour approvals and expense statements.
Legal basis: Rule 2BB(1)(b), Income-tax Rules
Frequently asked questions
Is daily allowance on tour taxable in India?
Per-diem to meet ordinary daily charges while away on tour is exempt in both regimes. Exempt to the extent actually incurred on account of absence from the normal place of duty. Retained 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 available. Legal basis: Rule 2BB(1)(b), Income-tax Rules.
What records should I keep for daily allowance on tour?
Tour approvals and expense statements.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.