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of <h1>Income-tax Rules Amendment Expands Eligible Allowances to Include Deaf and Dumb Individuals Under Rule 2BB, Sub-rule (2).</h1> The Income-tax (Thirteenth Amendment) Rules, 2015, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, this amendment modifies rule 2BB, sub-rule (2), specifically in the Table under serial number 11. It expands the definition of eligible allowances by including individuals who are 'deaf and dumb' alongside those who are 'blind.' This change aims to broaden the scope of allowances available under the specified section of the Income-tax Act, 1961.
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