Rule 11N - Other provisions - Income-tax Rules, 1962

Other provisions. 11N. (1) The members of the National Committee shall not be entitled to any remuneration. (2) The members and Chairman of the National Committee shall be entitled to- ( i ) 5 [Sitting fee of ₹ 6000] per day for attending a meeting of the National Committee or any Subordinate Committee set up by the Chairman of the National Committee. However, sitting fee would not be payable where applications are considered by circulation or when a member is on tour. ( ii ) Reimbursement of actual expenditure incurred by way of travel by rail, road or air, for attending any meeting of the National Committee or its Subordinate Committee. The entitlement of air travel would be restricted to the amount charged by Indian Airlines for its economy class for the members and to the amount charged for the executive class of the Indian Airlines for the Chairman. Members including Chairman may travel by any class on train. Members and Chairman would also be entitled to the reimbursement of 2 [air conditioned taxi] fare for reaching the venue of the meeting from their place of stay and for going back to the place of stay after the meeting. 3 [(iii) ******] 4 [(iv) The out-station Chairman or Member may stay and claim reimbursement of rent in any State guest house or for single room in medium range ITDC hotel like Lodi Hotel, Qutab Hotel, Janpath Hotel, Ashoka Yatri Niwas or State Government run tourist hotels/hostels or residential accommodation provided by registered societies like India international Centre or India Habitat Centre. They would separately be entitled for reimbursement of food allowance at the rate of ₹ 500/- per day.] ( v ) Members and Chairman would have the same entitlement for travel, boarding and lodging in respect of tours undertaken in pursuance of a decision taken by the National Committee. However, sitting fee would not be admissible while on tour. ( vi ) Sitting fee would not be admissible in case the National Committee takes decisions by circulation of the application alone. Actual postal charges and other expenses incurred by Members and Chairman for circulating the application would be reimbursed. ( vii ) Reimbursement of any other expenditure with the approval of Secretary (Revenue) and the Financial Advisor, Department of Revenue, Ministry of Finance. (3) In granting approval to any project or scheme undertaken by a company, the National Committee shall satisfy itself that, where any expenditure is to be incurred in the acquisition or erection of a capital asset, the applicant-company has made adequate arrangements for divesting itself of the ownership of such asset without consideration in cash or otherwise immediately on completion of the eligible project, in the following manner : ( i ) in the case of drinking water projects, to individuals belonging to the economically weaker sections or to the local authority or the village panchayat, as the case may be; ( ii ) in the case of dwelling units, to individuals belonging to the economically weaker sections, or to the local authority, village panchayat or an authority constituted under any law for the purpose of satisfying the need for housing accommodation or for the purpose of development or improvement of cities, towns and villages, as the National Committee may decide; ( iii ) in the case of school buildings, to an educational institution existing solely for educational purposes and not for profit or to the State Government, local authority or a village panchayat; ( iv ) in the case of non-conventional or renewable energy systems, to the district administration, local authority, village panchayat or to individuals belonging to the economically weaker sections, or such other statutory body as the National Committee may decide; ( v ) in the case of bridges, public highways or other roads to the Central or the State Government, local authority or such other statutory body as the National Committee may decide; ( vi ) in the case of equipment purchased for the purpose of eligible project or scheme, to the State Government, local authority or such other statutory body as the National Committee may decide having regard to the capacity of the authority concerned to gainfully utilise such equipments; Note : Where before the completion of any eligible project/scheme, the company undertakes other eligible project(s)/scheme(s) and transfers the equipments to such subsequent project/scheme, the company will be required to divest itself of the ownership of the equipment only after the completion of the last eligible project/scheme. ( vii ) in any other case, to such authority as the National Committee may decide. (4) Immediately on completion of an eligible project/scheme, the company shall furnish details of the execution thereof to the National Committee. The National Committee shall satisfy itself that the project/scheme has been completed in accordance with the approval granted and that the company has divested itself of the assets in the manner prescribed by the National Committee. If the National Committee is not so satisfied, it may, after giving an opportunity of being heard on the proposed action, order withdrawal of the approval which shall then be deemed never to have been granted. **************** Notes: 1. Substituted vide notification no. 65/2009 dated 2.9.2009 , before it was read as ₹ 250 2. Substituted vide notification no. 65/2009 dated 2.9.2009 , before it was read as taxi 3. Deleted vide notification no. 65/2009 dated 2.9.2009 , before deletion it was read as, [( iii ) Daily allowance for out-station members would be admissible in accordance with the following Table : TABLE (A) (B) (C) City or Locality Stay in hotel and/or other establishment providing boarding and/or lodging at scheduled tariff Does not stay in hotel or makes own arrangement (Rs.) (Rs.) I. A Class Cities/Specially Expensive Localities ( i ) Cities ( 1 ) Ahmedabad U.A. ( 2 ) Bangalore U.A. ( 3 ) Calcutta U.A. ( 4 ) Delhi U.A. ( 5 ) Greater Bombay U.A. ( 6 ) Hyderabad U.A. ( 7 ) Kanpur U.A. ( 8 ) Madras U.A. ( 9 ) Pune U.A. ( ii ) Localities ( 1 ) Darjeeling District (except Siliguri Sub-division) ( 2 ) DarjeelingTown ( 3 ) NEFA areas beyond Inner Line ( 4 ) Naga Hills Tuensang area beyond the Inner Line ( 5 ) The following expensive/remote localities of Himachal Pradesh : 1. Lahaul and Spiti District; 2. Kinnaur District; 3. Bharmour sub-division and Pangi Sub-division of Chamba District; 4. Pargana of Pandrahbis; Outer Seraj and Malana Panchayat area of Kulu District; 5. Chhuhar Valley of Jogindernagar Tehsil of Mandi District; 6. Mangal Panchayat area of Solan District; 7. Dodrakawar area of Rohru Tehsil; Parganas of Chhebis, Naubis, Barabis, Pandrahbis and Atharahbis; Sarahan and Gram Panchayats of Munish, Darkali and Kashapet of Rampur Tehsil of Simla District; and 8. Chhota Bhangal and Bara Bhangal areas of Palampur Sub-division of Kangra District; ( 6 ) The following hill areas in Manipur which do not fall on the National Highway : 1. Ukhrul 2. Churachandpur 3. Tamenlong 4. Jiribam 5. Mao Maram 6. Tengnampal 265 106 II. B-1 Class Cities/Expensive Localities ( i ) Cities ( 1 ) Coimbatore U.A. ( 2 ) IndoreCity U.A. ( 3 ) Jaipur U.A. ( 4 ) Lucknow U.A. ( 5 ) Madurai U.A. ( 6 ) Nagpur U.A. ( 7 ) Patna U.A. ( 8 ) Surat U.A. ( ii ) Expensive Localities ( 1 ) The following areas of Himachal Pradesh : 1. Simla; 2. Janjehli Block of Chachiot Tehsil of Mandi District; 3. Chopal Tehsil of Simla District; 4. Trans-Giri Tract of Sirmur District; 5. Churah Tehsil, Salooni Tehsil, Kunr Panchayat and Belaj Pargana of Chamba Tehsil of Chamba District; 6. Manali-Ujhi area, Parvati and LaggValley and Banjar Block of Kulu District. ( 2 ) The whole of Jammu and Kashmir; ( 3 ) Andaman and Nicobar Islands; ( 4 ) The entire territory of the Laccadive, Minicoy and Amindivi Islands 225 85 ( iii ) Other cases 205 78] 4. Substituted vide notification no. 65/2009 dated 2.9.2009 , before it was read as ( iv ) At the option of the Chairman or Member, in lieu of daily allowance mentioned in item ( iii ) above, the out-station Chairman or Member may opt to stay and claim reimbursement of rent in any State guest house or for single room in medium range ITDC hotel like Lodi Hotel, Qutab Hotel, Janpath Hotel, Ashoka Yatri Niwas or State Government run tourist hotels/hostels or residential accommodation provided by registered societies like India International Centre or India Habitat Centre. In this situation the daily allowance would be restricted to ₹ 72, ₹ 57 or ₹ 53 for the A Class, B-1 Class and other cities or localities respec-tively mentioned in item ( iii ) above. 5. Substituted vide notification no. 86/2017 dated 5-10-2017 , before it was read as, Sitting fee of 1 [₹ 3000]