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        Case ID :
        Income Tax

        Income-tax (Fourth Amendment) Rules, 2000 - 11345 - Income Tax Act, 1961

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        Underground allowance rules amended: new taxable allowance for employees in uncongenial underground coal mine climate nationwide. The Income-tax (Fourth Amendment) Rules, 2000 amend rule 2BB(2) of the Income-tax Rules, 1962 by inserting Sl. No. 12 in the table to provide an underground allowance for an employee working in uncongenial, unnatural climate in underground coal mines, applicable Whole of India, fixed at Rs. 800 per month.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Underground allowance rules amended: new taxable allowance for employees in uncongenial underground coal mine climate nationwide.

                            The Income-tax (Fourth Amendment) Rules, 2000 amend rule 2BB(2) of the Income-tax Rules, 1962 by inserting Sl. No. 12 in the table to provide an underground allowance for an employee working in uncongenial, unnatural climate in underground coal mines, applicable Whole of India, fixed at Rs. 800 per month.


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