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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PARTII, SECTION 3,
SUBSECTION (ii)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 13th April, 2015
(Incometax)
S.O. 1002 (E). In exercise of the powers conferred by section 295, read with clause
(14) of section 10 of the Incometax Act, 1961 (43 of 1961), the Central Board of
Direct Taxes hereby makes the following rules further to amend the Incometax
Rules, 1962, namely:
(1) These rules may be called the Incometax (6th Amendment) Rules, 2015.
(2) They shall come into force on the 1st day of April, 2015.
2. In the Incometax Rules, 1962, in rule 2BB, in subrule (2), in the Table,
(a) against serial number 10, in the entry under column(4),relating to the
extent to which allowance is exempt, for the letters, figures and words
"Rs.800 per month", the letters, figures and words "Rs.1600 per
month" shall be substituted;
(b) against serial number 11, in the entry under column (4),relating to the
extent to which allowance is exempt, for the letters, figures and words
"Rs.1600 per month", the letters, figures and words "Rs.3200 per
month" shall be substituted.
[Notification No. 39/2015/F. No.142/02/2015TPL]
(Raman Chopra)
Director (TPLII)
Note .--The principal rules were published in the Gazette of India vide notification
No. S.O. 969(E), dated the 26th March, 1962, and was last amended by vide
notification S.O. No. 995(E) dated 10th April, 2015.
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