‘Performance Bonus’ doesn’t form part of salary for calculation of ‘House Rent Allowance’

INCOME TAX: Performance bonus does not form part of 'salary' as defined in clause (h) of Rule 2A purpose of computing exemption under section 10(13A). Thus, assessee would be entitled to house rent allowance to extent of excess of rent paid over 10 per cent of salary

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000192807/‘performance-bonus’-doesn’t-form-part-of-salary-for-calculation-of-‘house-rent-allowance’.aspx