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Rule 2BA: Guidelines for the purposes of section 10(10C)
10[Guidelines for the purposes of section 10(10C).11
2BA. The amount 12received by an employee of—
(i) a public sector company; or
(ii) any other company; or
(iii) an authority established ... Continue Reading →
Rule 2B:Conditions for the purpose of section 10(5)
6[Conditions for the purpose of section 10(5).
2B. (1) The amount exempted under clause (5) of section 10 in respect of the value of travel concession or assistance received by or due ... Continue Reading →
Rule 2A : Limits for the purposes of section 10(13A)
PART II-DETERMINATION OF INCOME -
A—Salaries
2**[Limits for the purposes of section 10(13A).
2**2. Inserted by the IT (Amdt.) Rules, 1965, w.e.f. 1-4-1965.
House rent allowance ... Continue Reading →
Rule1-2:Short title and commencement,Defination
Rule 1 : Short title and commencement
(1) These rules may be called the Income-tax Rules, 1962.
(2) They shall come into force on the 1st day of April, 1962.
Rule 2: Definitions
2. ... Continue Reading →