Basic Rules for calculation of Daily Allowances on Tour/Visit- Study material for Accountant Exam

Daily Allowances on Tour/Visit	Absence from headquarters oncalander day halts ie from midnight to midnight
Absence not exceeding 6 hours	NO DA
Absence exceeding 6 hours but not exceeding 12 hours	70 % DA
Absence exceeding 12 Hours	Full DA
For local journey,  DA is only at half the rate
For enforced halts en route treated as duty , due to  breakdown of communication caused by flood rain etc , DA is admissible
DA is admissible for period of absence at tour station regulrised as special  casual leave due to disturbances, imposition of curfew etc
NO DA for Sunday and holiday unless the employee is actually and not merly constructively on camp.
No  DA for leave and restricted  holidays availed while on tour
Full  DA is admissible for the first 180 days of continous halt aty a station on tour /temporary transfer/training
No DA beyond  180 Days
Tour  ends on return to headquarters. Tour to the same place again is treated a fresh one and DA will be at full rates
Eligibility of  DA  in various circumstances
Free boarding and /or lodging charges availed
Free  boarding  and  lodging	25 % DA
Free Boarding and  alone	50 %  DA
Free lodging  alone	75 % DA
Stay in office building free of cost	75 % DA
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