INCOME-TAX (THIRTEENTH AMENDMENT) RULES, 2007—AMENDMENT IN RULE 2BB

NOTIFICATION NO. 270/2007,

DATED 7-11-2007

In exercise of the powers conferred by section 295 read with sub-clause (ii) of 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, 2007.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Part II, in rule 2BB, in sub-rule (2), in the Table, against serial number 12, in column 2 relating to name of allowance, the word “coal” shall be omitted.

[F.No. 142/29/2007-TPL]

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