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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Rules Amended: 'Coal' Omitted from Allowance Name in Rule 2BB, Part II. Effective Upon Gazette Publication.</h1> The Income-tax (Thirteenth Amendment) Rules, 2007, effective from its publication date in the Official Gazette, amends the Income-tax Rules, 1962. Specifically, in Part II, Rule 2BB, sub-rule (2), the amendment involves the omission of the word 'coal' from the allowance name listed under serial number 12 in the relevant table. This change is enacted under the authority granted by section 295, in conjunction with sub-clause (ii) of clause (14) of section 10 of the Income-tax Act, 1961.
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