[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART–II,
Government of India
Ministry of Finance
Revenue (Central Board of Direct Taxes) NOTIFICATION
Delhi, the 13th April, 2015
S.O. 1002 (E). – In
exercise of the powers conferred by section 295, read with clause (14) of
section 10 of the Income?tax Act, 1961 (43 of 1961), the Central Board of
Direct Taxes hereby makes the following rules further to amend the Income?tax
Rules, 1962, namely:?
(1) These rules may be called the Income?tax (6th
Amendment) Rules, 2015.
They shall come into force on the 1st day of
In the Income?tax Rules, 1962, in rule 2BB, in
sub?rule (2), in the Table,?
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;
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.
No. 39/2015/F. No.142/02/2015?TPL]
(Raman Chopra) Director
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.