Professional · allowance
Helper allowance
Exempt where a helper is actually engaged for official duties — old regime only.
How the taxable value is determined
Exempt to the extent actually incurred on a helper engaged in the performance of office duties. Withdrawn under the new regime.
Regime availability
- Old regime
- Available
- New regime
- Not available
Documentation to keep
Engagement record and payments to the helper.
Legal basis: Rule 2BB(1)(d), Income-tax Rules
Frequently asked questions
Is helper allowance taxable in India?
Exempt where a helper is actually engaged for official duties — old regime only. Exempt to the extent actually incurred on a helper engaged in the performance of office duties. Withdrawn under the new regime.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)(d), Income-tax Rules.
What records should I keep for helper allowance?
Engagement record and payments to the helper.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.