Research › Income Tax › Tax Savings › Special allowances — Section 10(14)
💰 Tax Savings · Tax-free income (Section 10)

Special allowances — Section 10(14)

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short

Children education, hostel, transport (disabled), uniform, research allowances — exempt within limits.

Children education, hostel, transport (disabled), uniform, research allowances — exempt within limits.

  • Section: 10(14)
  • Limit / benefit: Per rule
  • Who it helps: Salaried
  • Available in: Old regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 10(14)
← Back to the Tax-Saving Map
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
More tax savings6
Capital gains — every legal way to save (or zero) your tax,... Sold property, shares, gold or any asset? There are a dozen-... Health insurance — Section 80D (₹25,000 to ₹1,00,000) Premiums for health insurance are deductible under Section 8... Section 54 — reinvest your house-sale gain and pay ₹0 capita... If you made a long-term gain on a residential house, reinves... HRA exemption — make a big part of your rent tax-free (Secti... If you're salaried and pay rent, the HRA exemption makes a l... Salary structuring — build a tax-efficient CTC How you split your CTC changes your take-home. Routing pay i... Gifts from relatives — Section 56(2) Gifts from relatives / on marriage / inheritance — fully exe...

Want this applied to your case?

Our CAs work out exactly how much you can save and file it correctly.

💬 Talk to a CA
💬