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Income tax Notification No. 2/2010
January, 30th 2010

Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009

Notification No. 2/2010 [F. No. 142/25/2009-SO(TPL)],

In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 94/2009 dated 18-12-2009 bearing S.O. 3245(E) and published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 18th December, 2009

(i) at page 15 of the Gazette Notification, in first line of para 1, for sub-section (2), read clause 2;

(ii) at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule (2), for amount attributable to official use of the vehicle pro-vided that the following conditions are fulfilled, read amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled;

(iii) at page 21 of the Gazette Notification, in first line of sub-rule (7), for clause (viii) of sub-section (2), read sub-clause (viii) of clause 2;

(iv) at page 23 of the Gazette Notification, in second line of clause (v) of sub-rule (7), for credit care, read credit card;

(v) at page 24 of the Gazette Notification, in first line of clause (i) of sub-rule (8), for clause (vi) of sub-section (2), read sub-clause (vi) of clause 2; and

(vi) at page 25 of the Gazette Notification, in first line of sub-rule (9), for clause (vi) of sub-section (2), read sub-clause (vi) of clause 2.

2. The other contents of the Gazette Notification shall remain unchanged.

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