Under Indian Income Tax Act, allowances which are non-taxable for the individual assessee are:
(A) Sumptuary allowances.
(B) Compensatory allowance paid to judges.
(C) Overtime allowance.
(D) Allowances paid to Govt. employees posted abroad.
(E) Non-practicing allowance.
Choose the most appropriate answer from the options given below:
1
(A), (B), (D), (E) only
2
(A), (C), (D), (E) only
3
(A), (B), (D) only
4
(A), (B), (C), (D), (E)