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of <h1>Income Tax Rules 1962: Rule 2A Details Non-Taxable Allowance Limits Under Section 10(13A) Based on Location and Salary.</h1> The Income Tax Rules, 1962, under Rule 2A, outline the limits for the exclusion of a special allowance from an assessee's total income as per section 10(13A). The non-taxable amount is the least of the following: the actual allowance received, the rent expenditure exceeding one-tenth of the salary, or a fraction of the salary based on the location of the accommodation. Specifically, it is one-half of the salary for accommodations in Bombay, Calcutta, Delhi, or Madras, and two-fifths elsewhere. 'Salary' and 'relevant period' are defined within the rule, with certain provisions omitted as of April 1, 1987.
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