Income-tax (Fourth Amendment) Rules, 2000 - 11345 - Income Tax

Income-tax (Fourth Amendment) Rules, 2000 NOTIFICATION NO. 11345 DATED 24-4-2000 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. These rules may be called the Income-tax (Fourth Amendment) Rules, 2000. 2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the table, after Sl. No 11, the following shall be inserted, namely :— "12. Underground allowance granted to an employee who is working in uncongenial, unnatural cli mate in underground coal mines Whole of India Rs. 800 per month." [F. No. 142/34/99-TPL]