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280

Rules 2026 · Rule 280

Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act

Rules 261-310

Rule 280 lists the allowances that are exempt for Schedule III [Table: Sl. No. 12] — travel, transfer, daily charges, conveyance, helper, academic and uniform allowances — and fifteen allowances with the place and the monthly limit for Schedule III [Table: Sl. No. 13], and restricts the exemption for an employee who has opted under section 202(4).

This is an overview of a long rule; the place descriptions for the area allowances are lengthy and are in the bare Rules.

Table Sl. No. 12 (sub-rule 1). The allowances, by whatever name called: an allowance to meet the cost of travel on tour or on transfer; a sum paid for transfer, packing and transportation of personal effects on transfer; an allowance, on tour or during a transfer journey, for ordinary daily charges of being away from the normal place of duty; an allowance for conveyance in performing duties where no free conveyance is provided; an allowance for a helper engaged for performing duties; an allowance to encourage academic, research and training pursuits in educational and research institutions; and an allowance for the purchase or maintenance of a uniform worn in performing duties.

Table Sl. No. 13 (sub-rule 2).

AllowanceWhereExempt up to
Special Compensatory (Remote Locality) Allowance, Tough Location Allowance-IListed places in the Andaman and Nicobar Islands, Arunachal Pradesh, Himachal Pradesh, Jammu and Kashmir, Ladakh, Lakshadweep, Mizoram, Sikkim, Uttarakhand, Nagaland and TripuraRs. 7,000 per month, when the exemptions at Sl. No. 4, 5 or 9 are not claimed
The same, Tough Location Allowance-IIListed places in Himachal Pradesh, Jammu and Kashmir, Ladakh, Manipur, Mizoram and TripuraRs. 4,500 per month, on the same condition
The same, Tough Location Allowance-IIIRemaining Himachal Pradesh, Meghalaya, Assam, listed Sundarban areas of West Bengal, and scheduled tribal and bad climate areas where allowed by State orderRs. 1,500 per month, on the same condition (not Sl. No. 4, 5 or 9)
Compensatory Field Area AllowanceListed field areasRs. 13,500 per month
Compensatory Modified Field Area AllowanceListed modified field areasRs. 8,000 per month
Allowance to an employee in a transport system for personal expenditure during duty, where no daily allowance is receivedWhole of India70% of the allowance, up to Rs. 25,000 per month
Children Education AllowanceWhole of IndiaRs. 3,000 per month per child, up to two children
Allowance for hostel expenditure on a childWhole of IndiaRs. 9,000 per month per child, up to two children
Special allowance in the nature of counter-insurgency allowance to armed forces members operating away from permanent locationsWhole of IndiaRs. 22,000 per month
Transport allowance for an employee who is blind, deaf and dumb, or orthopaedically handicapped with lower or upper extremity disabilityWhole of IndiaMetro cities Rs. 15,000 plus dearness allowance; other cities Rs. 8,000 plus dearness allowance, per month
Special allowance for armed forces members in high altitude areasListed altitudes and areasRs. 4,500, Rs. 7,000 or Rs. 30,000 per month, depending on altitude and location
Underground allowance for an employee in uncongenial underground minesWhole of India15% of basic pay
Special compensatory highly active field area allowance to armed forces membersWhole of IndiaRs. 22,000 per month
Island (duty) allowance or Island Special Duty Allowance to armed forces membersListed island areas10%, 16% or 20% of basic pay, by area
Siachen Allowance to armed forces membersSiachen area of LadakhRs. 42,500 per month

Section 202(4) option (sub-rule 3). An employee who has exercised the option under section 202(4) is entitled to exemption only for the allowances in sub-rule (1)(a) to (d) and in sub-rule (2) [Table: Sl. No. 10], to the extent and on any conditions specified there.