State which of the following is a taxable allowance and the quantum of allowance liable to tax in the hands of salaried employees: Non-practice allowance ₹ 5,000 per month given by State Government to doctors employed in

Non-Practice allowance given by the State Government to doctors employed in State Government Service is fully taxable as there is no section under the Income Tax Act, 1961 providing any such exemption. Hence, the entire amount i.e. ₹5,000 per month is chargeable to tax under the head of salaries.