Rebate on tax liability computed on total income extends to short-term capital gains taxed at special rates. The rebate provision does not distinguish between income taxed at normal rates and such gains, while the special-rate provision and the optional tax-regime provision contain no express exclusion. Consequently, inclusion of short-term capital gains in total income does not, by itself, prevent the taxpayer from claiming the rebate against tax payable on those gains.

62.  (1) An employee shall not solicit or accept any gift or permit any member of his family or any person acting in his behalf to accept any gift from any person with whom the employee is likely to have official dealings either directly or indirectly or from any subordinate employee. Trivial gifts like small packets of sweets, diaries, calendars on the occasion of Diwali and New Year, may however, be exempted. Explanation: - The expression "gift" shall include free transport, boardin... ... ...

61. An employee, if so required by the competent authority, must not absent himself from his station overnight without obtaining previous sanction of his superior. =============... ... ...

60.  (1) An employee shall not absent himself from his duties without having first obtained the permission of the competent authority, nor shall absent himself in case of sickness or accident without submitting a requisite medical certificate. Provided that in the case of temporary indisposition, the production of a medical certificate may, at the discretion of the competent authority, be dispensed with. (2) An employee who absents himself/herself from duty without leave or oversta... ... ...

59. No employee shall undertake part-time work for a private or public body or a private person, or accept any fee thereof, without the sanction of the competent authority which shall grant the sanction only in exceptional cases when it is satisfied that the work can be undertaken without detriment to his official duties and responsibilities. The competent authority may, in cases in which it thinks fit to grant such sanction, stipulate that any fees received by the employee for undertaking t... ... ...

58. No employee shall bring or attempt to bring any political or other outside influence to bear upon any superior authority to further his interests in respect of matters pertaining to his services in the Authority. =============... ... ...

57.  (1) Save as provided in sub-regulation (3) no employee shall, except with the previous approval of the competent authority, give evidence in connection with any enquiry conducted by any person, committee or authority. (2) Where any approval has been accorded under sub-regulation (1) no employee giving such evidence shall criticize the policy or any action of the Central Government or State Government or the Authority. (3) Nothing in this regulation shall apply to any evidence ... ... ...

56. (1) No employee shall use his position or influence directly or indirectly to secure employment in any intermediary registered with the Authority, of any person related, whether by blood or marriage to the employee or to the employee's wife or husband, whether such person is dependent on the employee or not. (2) Every employee shall report to the competent authority in case his own son/daughter or any other member of his family accepts employment in any intermediary registered wit... ... ...

55.  (1) No employee of the Authority who has retired from service shall, within a period of one year from the date when he finally ceases to be in Authority's service, accept or undertake a commercial employment except with the previous approval in writing of the competent authority. Provided that an employee who was permitted by the Competent authority to take up commercial employment during his leave preparatory to retirement or during refused leave shall not be required to obt... ... ...

Outside employment restrictions require an employee to obtain prior sanction from the Competent Authority before accepting, soliciting, or seeking any external employment or office. The restriction applies whether the outside engagement is paid or honorary and operates as part of employee conduct, discipline, and appeals obligations.

Employees require prior sanction to contribute to the press or to make public or publish documents, papers or information acquired in an official capacity. Prior sanction is also required for publishing books or similar printed matter and for delivering public talks or lectures. No sanction is required where a broadcast, contribution or publication is purely literary, artistic, scientific, professional, cultural, educational, religious or social in character.

Employees are prohibited from membership, office-bearing, or direct or indirect association with trade unions of the Authority's employees or federations of such trade unions. They must not resort to, abet, or participate in strikes or violent, unseemly, or indecent demonstrations relating to their own or any other employee's service conditions.

Political neutrality of employees is maintained by prohibiting active participation in politics or political demonstrations. Employees are also barred from standing for election to a Municipal Council, District Authority, other local body, or legislative body.

50. Employees to promote Authority's interest (1) Every employee shall serve the Authority honestly and faithfully and shall use his utmost endeavors to promote the interest of the Authority and shall show utmost courtesy and attention in all transactions and dealing with the public, between the officers of Government and the Authority. (2) Every employee shall at all times: - (a) maintain absolute integrity, good conduct and discipline; (b) maintain devotion and... ... ...

49.  (1) Every employee shall maintain strictest secrecy regarding the Authority's affairs and shall not divulge or disclose, directly or indirectly, any information of a confidential nature or relating to the working of the Authority to a member of the public or of the Authority's employees or to his friends or relatives, unless compelled to do so by judicial or other authority, or unless instructed to do so by a superior officer in the discharge of his duties. (2) No employe... ... ...

48. Every employee shall conform to and abide by these Regulations and shall observe, comply with and obey all orders and directions which may from time to time be given to him by any person or persons under whose jurisdictions, superintendence or control he may for the time being be placed. =============... ... ...

CHAPTER VI CONDUCT, DISCIPLINE AND APPEALS 47. Scope of an employee's service Unless it be otherwise distinctly provided, the whole time of an employee shall be at the disposal of the Authority and he/she shall serve the Authority in its business in such capacity and at such place as he/she may from time to time be directed. =============... ... ...

46. An employee who does not join his post within the joining time allowed to him shall be deemed to have committed a breach of Regulation 60. =============... ... ...

45. (1) Joining time may be granted to an employee by the Competent Authority to enable the employee: (a) to join a new post to which he is appointed while on duty in his old post or (b) to join a new post on return from leave of not more than four months' duration although the duration of leave exceeds four months, the employee has not had sufficient notice of his appointment to the new post. (2) Joining time shall not be granted when no change in the headquarters o... ... ...

44. Special leave shall be on 1/2 leave pay, which shall be reduced, except with the special sanction of the Chairperson, to 1/4 of leave pay after six months. =============... ... ...