Official Duty: Allowances paid for official duties such as travelling, conveyance, daily allowance, helper, research and uniform allowance are tax-free only to the extent they are actually spent for official purposes.

Example: If ₹6,000 is received as conveyance allowance but only ₹5,000 is spent on official travel, ₹1,000 becomes taxable.
Budget
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CNBC TV1801-02-2026, 15:36

Budget 2026: Personal Imports Cheaper, Baggage Rules Eased for Travelers

  • Finance Minister Nirmala Sitharaman announced a reduction in tariff rates on personal imports from 20% to 10% in Budget 2026-27.
  • Revised baggage clearance rules for international travel will simplify procedures and enhance duty-free allowances.
  • The changes aim to ease costs for international travelers and streamline customs processes.
  • Approvals for cargo clearances will be processed through a single window by year-end as part of broader customs reforms.
  • Industry experts like ixigo's Aloke Bajpai and Rajnish Kumar anticipate improved passenger experience and faster airport processing.

Why It Matters: Budget 2026 makes personal imports cheaper and simplifies international baggage clearance for travelers.

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