Exemption limit of Transport allowance of Rs. 3200/- per month

NOTIFICATION NO. 75/2015– Under Rule 2BB of Income Tax Rules various allowance and extent to which the same can be claimed as exempt by Salaried Assessee is been specified. Under the same rule Exemption limit of Transport allowance also been given. In this rule be amendment the higher exemption limit of Transport allowance of Rs. 3200/- per month been made available to deaf and Dumb salaried Assessee. Earlier the higher exemption limit was available only to  blind or orthopaedically handicapped with disability of lower extremities.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NEW DELHI

NOTIFICATION NO. 75/2015, Dated: September 23, 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.

F.No.142/02/2015-TPL

(Arju Garodia)
Under Secy. (TPL)

Note.- The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962, and last amended by vide Notification number S.O. 2290(E) dated 17th August, 2015.