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

S.O. 2604 (E) 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.

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0 responses to “Deaf and dumb assesse can now claim Transport allowance exemption upto Rs. 3200 p.m.”

  1. Snehashis Das says:

    Hi Publisher,

    I am a prop of Internet cafe & Internet & Bio Metrics equipment’s Monopoly. Others side I have also run a local fortnightly news paper (Free shetter) covering three district in West Bengal at Malda Dist along with South & North Dinajpur along with Prints Bank (All type of prints)

    I have desired to a reply from you regarding”Internet cafe & Internet & Bio Metrics equipment’s Monopoly”, in which category of Income tax to submitted & what is formalities? Are there any option to exemption for IT?

    Same quires mentioned as above for fortnightly News Paper (Free shetter) : for the local fortnightly News Paper (Free shetter) covering three district in West Bengal at Malda Dist along with South & North Dinajpur. I this effect I want to intimate you that my RNNI certificate has not yet been received by the administration but it has been on progress. But I have no any idea about in which category of Income tax to be submitted & what is formalities? Are there any option to exemption for IT?

    Same quires mentioned as above for Prints Bank(Free shetter) :Very recent I have been set up a Prints Bank (All type of prints) nothing to be excluded for prints.

    Thanking you in anticipation for a early reply.

    Best Wishes,
    Snehashis Das
    Editior-in-Chief
    Owner of the Firm
    M : 8371958631
    E-mail ID : getyourclassified@gmail.com
    01 Oct 2015
    05.05 PM

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