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of <h1>New Income Tax Rule: Underground Coal Mine Workers to Receive Rs. 800 Monthly Allowance Under Rule 2BB Amendment.</h1> The Central Board of Direct Taxes has amended the Income-tax Rules, 1962, under the authority of section 295 and clause (14) of section 10 of the Income-tax Act, 1961. This amendment, known as the Income-tax (Fourth Amendment) Rules, 2000, introduces a new provision in rule 2BB. It specifies that employees working in underground coal mines in uncongenial or unnatural climates across India are eligible for an underground allowance of Rs. 800 per month.
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