March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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 […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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 […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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, […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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 […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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, […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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) […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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 […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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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 […]
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March 9, 2018
Published by Law@HostBooks at March 9, 2018
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Rule – 2, Definitions

2. (1) In these rules, unless the context otherwise requires,— (a) “Act” means the Income-tax […]
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