Income Tax notification no. 270/2007 dated 7-11-2007 has been issued  to extend the exemption contained in Rule 2BB of Income Tax Rules, 1962 read with section 10(14) of the Income Tax Act, 1962 vide serial no. 12 to all workers / employees working in mines.

Earlier the exemption was available to employees working in "Coal Mines" only upto Rs. 800/- per month.

Exemption of Allowance extended to all mine workers, broadening tax-exempt eligibility for specified employee allowances. Exemption of employee allowances under Rule 2BB read with section 10(14) has been extended to include all workers and employees engaged in mines, broadening the prior concession that applied only to coal mine employees and specified a fixed monthly limit.