Duty free allowance to Professionals returning to India :

As per Rule -5  when an Indian Passenger who was engaged in his profession abroad returns to India  along with the general free allowance available under rule 3 and 4 above , he shall also be entitled to duty free clearance of his professional equipment in his bona fide baggage to the following extent-

Class of Indian Passenger	Articles allowed free of duty
Indian passenger returning after at least 3 months	Used household articles up to an aggregate value of Rs.12000 Professional equipment up to a value of Rs.20000
Indian passenger returning after at least 6 months	Used household articles up to an aggregate value of Rs.12000 Professional equipment up to a value of Rs.40000
Indian passenger returning after a stay of minimum 1 year during the preceding 2 years on termination of his work ,and who has not availed this concession in the preceding 3 years.	Used household articles and personal effects which have been in the  possession and use abroad of the passenger or his family for at least 6 months, and which are not mentioned in Annexure I , Annexure II or Annexure III ,  up to an aggregate value of Rs.75000