NOTIFICATION NO.75/2015 [F.NO.142/02/2015-TPL]/SO 2604(E), DATED 23-9-2015
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. (1) These rules may be called the Income-tax (Thirteenth Amendment) Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 11, in the entry under column (2) relating to “name of allowance”, after the words “who is blind”, the words “or deaf and dumb” shall be inserted.
Editor’s Note : The amended entry 11 is :
11. Transport allowance granted to an employee, who is blind or deaf and dumb or orthopaedically handicapped with disability of lower extremities, to meet his expenditure for the purpose of commuting between the place of his residence and the place of his duty : Exempt upto Rs. 3,200 per month