Helper Allowance exemption
How much of a helper allowance is tax-free — section 10(14) / Rule 2BB, available under the old regime only.
Switch calculator — current: Helper allowance exemption
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For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.
Helper allowance exemption: how it works and FAQs
FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated
How it works
A helper allowance — money your employer gives you to hire a helper for official duties — is tax-free only up to what you actually spend on the helper.
A helper allowance — money your employer gives you to hire a helper for official duties — is tax-free only up to what you actually spend on the helper. Anything received beyond that is taxable. It is available under the old regime only.
- Exempt = the lower of the allowance received and the amount actually spent on a helper.
- Taxable = allowance received − exempt (never below zero).
Worked example
Exempt ₹30,000; taxable ₹20,000.
You receive ₹50,000 as a helper allowance and spend ₹30,000 on a helper.
- Exempt = min(50,000, 30,000) = ₹30,000.
- Taxable = 50,000 − 30,000.
Exempt ₹30,000; taxable ₹20,000.
Frequently asked questions
Is the whole helper allowance tax-free?
Only the part you actually spend on a helper for official duties. Any excess over your spend is taxable.
Can I claim it under the new regime?
No. This exemption under section 10(14) is available only under the old regime.
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.