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).
280
Rules 2026 · Rule 280
Allowances for purposes of Schedule III [Table: Sl. Nos. 12 and 13] to the Act
Rules 261-310
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).
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.