Notification No- G.S.R.537(E) – Income Tax In exercise of the powers conferred by the third proviso to clause (10) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the maximum amount which is for the time being exempt under sub-clause (i) of the said clause, hereby increases the limit of thirty-six thousand rupees to fifty thousand rupees for all the three purposes mentioned in the