March 9, 2018

Rule – 2C, Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10

2C. (1) The prescribed authority under sub-clauses (iv) and (v) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be […]
March 9, 2018

Rule – 2BC, Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10

2BC. (1) For the purposes of sub-clause (iiiad) of clause (23C) of section 10, the amount of annual receipts on or after the 1st day of April, 1998, of any […]
March 9, 2018

Rule – 2BBB, Percentage of Government grant for considering university, hospital etc. as substantially financed by the Government for the purposes of clause (23C) of section 10

2BBB. For the purposes of sub-clauses (iiiab) and (iiiac) of clause (23C) of section 10, any university or other educational institution, hospital or other institution referred therein, shall be considered […]
March 9, 2018

Rule – 2BBA, Circumstances and conditions for the purposes of clause (19) of section 10

2BBA. (1) For the purposes of clause (19) of section 10, the circumstances of death of a member of the armed forces (including para-military forces) of the Union in the […]
March 9, 2018

Rule – 2BB, Prescribed allowances for the purposes of clause (14) of section 10

2BB. (1) For the purposes of sub-clause (i) of clause (14) of section 10, prescribed allowances, by whatever name called, shall be the following, namely :— (a) any allowance granted to […]
March 9, 2018

Rule – 2BA, Guidelines for the purposes of section 10(10C)

2BA. The amount 12received by an employee of— (i) a public sector company; or (ii) any other company; or (iii) an authority established under a Central, State or Provincial Act; […]
March 9, 2018

Rule – 2B, 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 to the individual from his […]
March 9, 2018

Rule – 2A, Limits for the purposes of section 10(13A)

2A. The amount which is not to be included in the total income of an assessee in respect of the special allowance referred to in clause (13A) of section 10 […]
March 9, 2018

Rule – 2, Definitions

2. (1) In these rules, unless the context otherwise requires,— (a) “Act” means the Income-tax Act, 1961 (43 of 1961); 1[(aa) “authorised bank” means any bank as may be appointed […]
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