Special compensatory allowance amendment increases exempt amounts and revises eligible areas under income tax rules regime. Amendment of rule 2BB renames the composite hill compensatory allowance as special compensatory (hilly areas) allowance, revises exemption ceilings for multiple special compensatory and tribal allowances, and replaces the Table entries with a multi tiered schedule mapping specified geographic localities to distinct exempt amounts. The notification takes effect from 1 August 1997 and updates exemption limits and territorial eligibility across categories I-VI and related serial entries.