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Government notification amends the Income-tax Rules, 1962 by inserting rules 3C and 3D to prescribe threshold limits for valuation of certain employment benefits, medical treatment and foreign travel under section 17. For item (c) of sub-clause (iii) of clause (2) of section 17, salary income is fixed at Rs. 4,00,000. For clause (vi) of the proviso to clause (2) of section 17, prescribed gross total income is fixed at Rs. 8,00,000, effective on publication.
Government notification amends the Income-tax Rules, 1962 by inserting rules 3C and 3D to prescribe threshold limits for valuation of certain employment benefits, medical treatment and foreign travel under section 17. For item (c) of sub-clause (iii) of clause (2) of section 17, salary income is fixed at Rs. 4,00,000. For clause (vi) of the proviso to clause (2) of section 17, prescribed gross total income is fixed at Rs. 8,00,000, effective on publication.
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