Circular No. 377/10/98-CX I am directed to refer to the notification No. 61/97-CE(NT) dated 11.12.97 whereby, inter alia, sub-rule (3) and sub-rule (4) of Rule 173H have been amended. Now, it is provided that under sub-rule (3), the Chief Commissioner will grant permission by special or general order a
Circular No. 764-Income Tax References have been received as to whether the transport allowance granted to the Central Government employees on the recommendations of the Fifth Central Pay Commission forms part of taxable salary for the purposes of deduction of tax at source.
