Deduction of tax at source--Income-tax deduction from "salaries"--Exemption of House Rent Allowance under section 10(13A) of the Income-tax Act, 1961. - Income Tax - 111

Circular Number: 111 File Number: 275/79/72-ITJ Dated 18/05/1973 Subject : Deduction of tax at source--Income-tax deduction from "salaries"--Exemption of House Rent Allowance under section 10(13A) of the Income-tax Act, 1961. I have to invite a reference to this Ministry's Circular No. 90 (F. No. 275/79/72-ITJ), dated the 26th June, 1972 (See [1972] 85 ITR (St.) 34) and to say that in the sixth line of para. 2 of the said Circular the words "rule 2A of the Income-tax Rules, 1961" should be substituted by "rule 2A of the Income-tax Rules, 1962". Yours faithfully, (Sd.) K.R. Raghavan, Deputy Secretary to the Government of India.