Any allowance paid to Judges of the High Court u/s 22A(2) and sumptuary allowance u/s 22C of the High Court Judges (Conditions of Service) Act, 1954' is not taxable. Allowance to the Supreme Court Judges u/s 23B of the *Supreme Court Judges (Conditions of Service) Act, 1958 is also exempt. Salary to teacher or professor from SAARC Member States (DTAA] Salary including allowances and perquisites of a teacher or professor or research scholars from SAARC Member States shall not be taxable if following conditions are satisfied: Such professor, teacher or research scholar is a resident of other SAARC member State (ie. Bangladesh, Bhutan India, Maldives, Nepal, Pakistan & Sri Lanka) prior to visiting another member State. Taxpoint: An individual is deemed to be a resident of a member State if he/she is resident in that member State in the fiscal year in which he visits the other member State or in the immediately preceding fiscal year. 1. f17 2. Such visit is for the purposes of teaching or engaging in research or both at a university or college or similar approved Institution in that other Member State. The remuneration from aforesaid activities in other Member State is exempt for a period of 2 years from the date of arrival in the other member State. 3. Allowance or Perquisite to member of Union Public Service Commission (Sec. 10(45)] Any allowance or perquisite, as may be notified by the Central Government in the Official Gazette in this behalf paid to the Chairman or a retired Chairman or any other member or retired member of the Union Public Service Commission is exempt ILLUSTRATION 12 Mr. Mugal joined Star Ltd. on 1/4/2018. Details regarding his salary are as follows Particulars Amount (3) Basic Dearness Allowance Education Allowance Hostel Allowance 5,000 p.m. 2,000 p.m. (50% consdered for retirement benefit) 1,000 p.m (he has 1 son and 3 daughters) 2,000 p.m. (none of the children is sent to hostel) 1,000 p.m (total medical expenditure incurred 3,000) 1,800 pm (being used for office to residence & vice versa) Medical Allowance Transport Allowance Servant Allowance City compensatory Allowance Entertainment Allowance 1.000 pm 2,000 pm Assistants Allowance Professional Development Allowance 1,000 p.m 3,000 p.m (paid to assistant 2.000 p.m.) 2,000 p.m. (actual expenses for the purpose 8,000 p.m.) 24,000 p.a 9,000 p.a. 5.000 p.a Bonus Commission Fees Compute his gross taxable salary for the assessment year 2019-20