Incentives received or receivable by assessee carrying on export Business are taxed under head of 

…. pension is fully taxable in the hands of all employees.

….…Rent is the higher of Municipal Value and Fair Rent but restricted to Standard Rent

………… Allowance which is granted to an employee who is blind would be exempt upto  3,200 p.m.

Where an individual has three properties for self-occupation, one of the properties would be ….. to be let out.