The employer’s contribution to notified pension account under Section 80CCD (2) of the Income Tax Act. However, this deduction cannot exceed 10% of the employee’s previous year’s salary.
1
Up to 30% of additional employee cost as per Section 80JJAA of Income Tax Act.
2
Transport allowance given to differently-abled employees (divyang) to commute between the place of residence and the place of work.
3
Conveyance allowance given for performance of office duties.
4
Any allowance given to meet the cost of tour/ travel.
5
Daily allowance given to an employee to meet the ordinary daily charges when he/she has to work at a place different from the normal place of duty.
6