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-

ion 295 of the Incomo-tax Act,

1961 (43 of 1961), the

rental 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

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

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.

PRINTED BY THE MANAGER, OOVT. OF INDIA PRESS, RING ROAD, NEW DELHI-110064

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054,

1981