The Gazette of India
(EXTRAORDINARY)
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 74] NEW DELHI, FRIDAY, FEBRUARY 20, 1981/PHALGUNA 1, 1902
Separate paging is given to this Part in order that it may be filed as a separata compilation
254 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(il)}MINISTRY OF FINANCE
(Central Board Of Direct Taxes)
NOTIFICATION
New Delhi, the 20th February, 1981
INCOME-TAX
S.O. U8CG).—In exercise of the powers conferred by sec- i on 295 of the Incomo-tax Act, 1961 (43 of 1961), the r e n t al 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 (.Third Amendment) Rules, 1981.
2. In the fncome-tax Rules, 1962,—
(a) in rule 2A,—
(i) for clause (c), the following clause shall be substi- tuted, namely :—
"(c) an amount equal to —<
(i) where such accommodation M situate in any one of the following places, namely :—
Agra, Ahmedabad, Allahabad, Amritsar, Bangalore, Bhopal, Calcutta, Coimbatore,. Delhi, Faridabad, Gwalior (Lashkar), Hy- derabad, Indorc, Jabalpur. Jaipur, Kanpur, Lucknow, Ludhiana City, Madurai, Nagpur, Patna, Poona, Srinagar, Surat, Vadodar* (Baroda) or Varannsi (Banaras) or the urban agglomeration of tach of such places •
(ii) where such accommodation is situote at Bom- bay, Calic-.it, Cochin, Ghariabad, Hubli-Dhar- war, Madias, Sholapur, Trivandrum or Vishakhapatnam,
one-fifth of the amount of salary due to the assessee in respect of the rclevent period ; and
(jii) when1, such residential accommodation is situate at any other place, one-tenth of the amount of salary due the assessee in respect of the relevant period ; or
(ii) in the Explanation, after (ii), the following clause shall be inserted namely :—
(iii) "urban agglomeration", in relation to a place- in sub-clause (i) of clause (c) of rule 2A ; means the area for the time being included in the urban agglomeration of such place; for the purpose of grant of house rent allowance by the Central Government to* its employees under the orders issued by it from time to time in this retard ;
(b) in rule 11B,—
(i) for the list of places, the following list shall bo , substituted, namely :—
*'(i) Agra, Ahmedabad, Allahabad, Amritsar, Banga- lore, Bhopal, Calcutta, Coimbatore, Delhi, Faridabad, Gwalior, (Lashkar), Hyderabad, Indore, Jabalpur, Jaipur, Kanpur, Lucknow, Ludhiana City, Madurai, Nagpur, Patna, Poona, Srinagar, Surat, Vadodara (Baroda) or Varanasi (Banaras) or the urban agglomeration of each of such places, or
(ii) Bombay, Calicut, Cochin, Ghaziabad, Hubli-Dhar- war, Madras, Sholapuv, Trivandrum, or Visha- khapatnam." ;
(ii) the following Explanation shall be inserted, namely :—
'Explanation.—"Urban agglomeration", in relation to a place referred in this rule, means the area* for the time being included in the urban agglo- meration of such place for the purpose of grant of house rent allowance by the Central Govern- ment to its employees under the orders issued by it from tinjo to time in this regard'.
[No. 3874/F. No. 142(1 l)/79-TPLJ S. N. SHENDE, Secy.