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Is there any exemption under the PAYE Tax regarding the vehicle allowances to Directors?

in PAYE by (120 points)
Is there any exemption under the PAYE Tax regarding the vehicle allowances to Directors?

Some Directors receive car allowances of Rs. 50,000/= per month and those directors are not in the company payroll (Not deducting EPF & ETF for the Directors)

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No such exemption available
by (3.8k points)
If so what is the aaplicable paye tax rate?

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