Income-tax (Third Amendment) Rules, 2000 - 11344 - Income Tax

Income-tax (Third Amendment) Rules, 2000. NOTIFICATION NO. 11344 DATED 24-4-2000 In exercise of the powers conferred by section 295 read with clause (14) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby makes the following rules further to amend the Income-tax Rules, 1962, namely : 1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2000. (2) They shall be deemed to have come in to force on the 1st day of August, 1997. 2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table,— (a) against Sl. No. 1,— (i) in column 2 relating to name of allowance for the words "composite hill compensatory allowance", the words and brackets "special compensatory (hilly areas) allowance" shall be substituted ; (ii) In column 4 relating to "extent to which allowance is exempt",— (A) for the words, figures and letters "Rs. 600 per month", the words, figures and letters "Rs. 800 per month" shall be substituted ; (B) for the letters, figures and words "Rs. 1,200 per month" the letters, figures and words "Rs. 7,000" shall be substituted ; (C) for the letters, figures and words "Rs. 150 per month", the letters, figures and words "Rs. 300 per month" shall be substituted ; (b) For serial number 2 and the entries relating thereto, the following shall be substituted, namely :— 1 2 3 4 2. Any special compen satory allownace in the nature of border area allowance, remote loca lity allowance or diffi cult area allowance or disturbed area allow ance I. (a) Little Andaman, Nicobar and Narcon dum Islands ; Rs. 1,300 per month (b) North and Middle Andamans ; (c) Throughout Lakshadweep and Mini coy Islands ; (d) All places on or north of the follow ing demarcation line : Point 14600 (2881) to Sala MS 2686 Matau MS 6777Sakong MT 1379 Bamong-Khonawa MO 2803Nya pin MO 7525River Khru to its junc tion with the river Kamla MP2226-TalihaYapuik MK 7410Gshong MK 9749Yinki Yong NF 4324 Damoroh MF 6208Ahinkolin NF 8811Kronli MG 2407Hanli NM 4096 Gurongon NM 4592 Loon NM 7579Mayuliang NM 0169Chawah NM 9943Kamphu NM 1125-Point 6490 (NM 1493) Vijayanagar NSA 486. (e) Following areas in Himachal Pradesh : (i) Pangi Tehsil of Chamba District ; (ii) Following Panchayats and vil lages of Bharmour Tehsil of Chamba district : (A) Panchayat : Badgaun, Bajol, Deol Kugti Nayagam and Tundah. (B) Villages : Ghatu of Gram Panchayat Jagat Kanarsi of Gram Panchayat, Cauhata. (iii) Lahul and Spiti District ; (iv) Kinnaur district : (A) Asrang, Chitkul and Hango Kuno Charang Panchayats ; (B) 15/20 Area comprising the Gram Pachayats of Chhota Khamba, Nathpa and Rupi ; (C) Pooh sub-division excluding the panchayat areas specified above. (v) 15/20 area of Rampur Tehsil comprising of Panchayats of Koot, Labana-Sadana, Sarpara and Chandi Branda of Shimla district. (vi) 15/20 area of Nirmand Tehsil, comprising the Gram Panchayats of Kharga, Kushwar and Sarga of Kullu district. (f) Chimptuipui district of Mizoram and areas beyond 25 km. from Lun glei town in Lunglei district of Mizo-ram. (g) Following areas in Jammu and Kash mir : (i) Niabat Bani, Lohi, Malhar and Macchodi of Kathua district ; (ii) Dudu Basantgarh Lander Bhamag Illaqa, Thakrakote and Nagote of Udhampur district ; (iii) All areas in Tehsil Mahore except those specified at III(f)(i) below in Udhampur district ; (iv) Illaqas of Padder and Niabat Nowgaon in Kishtwar Tehsil of Doda district ; (v) Leh district ; (vi) entire Gurez-Nirabat, Tangdar sub-division and Keran Illaqa of Baramulla district. (h) Following areas of Uttar Pradesh : (i) Chamoli district ; (ii) Pithoragarh district ; (iii) Uttarakashi district ; (i) Throughout Sikkim State. II Installations in the continental shelf of India and the exclusive economic zone of India. Rs. 1,100 per month III (a) Throughout Arunachal Pradesh other than areas covered by those specified at I(d) above. Rs. 1,050 per month (b) Throughout Nagaland State. (c) South Andaman (including Port Blair). (d) Throught Lunglei District (excluding areas beyond 25 km. from Lunglei town) Mizoram. (e) Dharmanagar, Kailasahar, Amarpur and Khowai in Tripura. (f) Following areas in Jammu and Kash mir : (i) Areas up to Goel from Kamban side and areas up to Arnas from Keasi side in Tehsil Mahore of Udhampur District ; (ii) Matchill in Barmulla district. (g) Following areas in Himachal Pradesh : (i) Bharmour Tehsil, excluding pan chayats and villages covered by those specified at I(e)(ii) above of Chamba district ; (ii) Chhota Bhangal and Bara Bhangal area of Kangra district ; (iii) Kinnaur district other than areas specified at I(e)(iv) ; (iv) Dodra-Kawar Tehsil, gram pan chayats of Darkali in Ramur, Kasha path Tehsil and Munish, Ghori Chaibis of Pargana Sarhan of Shimla district. IV. (a) Throughout Aizawal district of Mizo ram ; Rs. 750 per month (b) Throughout Tripura except areas those specified at III(e) ; (c) Throughout Manipur ; (d) Following areas of Himachal Pradesh : (i) Jhandru Panchayat in Bhatiyat Tehsil, Churah tehsil, Churah Teh sil, Dalhousie town (including Bani khet proper) of Chamba district ; (ii) Outer Seraj (excluding village of Jakat-Khana an Burow in Nirmand Tehsil of Kullu District ; (iii) Following areas of Mandi District : (A) Chhuar Valley (Jogindernagar Tehsil) ; (B) Bagara, Chhatri, Chhotdhar, Garagushain, Gatoo, Gharyas, Janjheli, Jaryar, Johar Kalhani Kalwan, Kholanal, Loth, Sili bagi, Somachan, Thachdhar, Tachi and Thana Panchayats of Thunag Tehsil ; (C) Binga, Kamlah, Saklana, Tan yar and Tarakholah, Panchayats of Dharampur Block ; (D) Balidhar, Bagra, Gopalpur, Khajol, Mahog, Mehudi, Manj, Pekhi, Sainj, Sarahan and Teban, Pachayats of Karsog Teh sil ; (E) Bohi, Batwara, Dhanyara, Paura-Kothi, Seri and Shoja, Panchayats of Sundernagar Teh sil. (iv) Following areas and offices of Kangara District : (A) Dharamsala town and Women's ITI, Dari, mechanical workshop, Ramnagar ; Child Welfare and Town Country Planning Offices, Sakoh ; CRSF Office at lower Sakoh; Kangra Milk Supply Scheme, Shamnagar ; Tea Factory, Dari ; Forest Corporation Office, Shamnagar ; Tea Factory, Dari ; Settlement Office, Shamnagar and Binwa Project, Shamnagar. Offices located outside the Municipal limit of Dharamshala town but included in Dharamsala town for purposes of eligibility to special compensatory (remote locality) allowance ; (B) Palampur town, including HPKVV Campus at Palampur and H. P. Krishi Vishvavidyalaya Cam-pus; Cattle Development Office/ Jersy Farm, Banuri ; Sericulture Office/Indo-German Agriculture Workshop/HPPWD Division, Bundla ; Electrical sub-division, Lohna; DPO Corporation, Bundla and Electrical HPSEE Division, Ghuggar offices located outside the municipal limits of Palampur town but included in Palampur town for the purpose of above allownace. (v) Chopal Tehsil ; Ghoris, Panjgaon, Patsnu, Naubis and Teen Koti of Par gana Sarahan ; Deothi Gram Pancha yat of Taklesh area ; Pargana Bara-bis; Kasba Rampur and Ghori Nog of Pargana Rampur of Rampur Tehsil of Shimla District and Shimla Town and its suburbs (Dhalli, Jatog, Kasumpti, Mashobra, Taradevi and Tutu) ; (vi) Panchayats of Bani, Bakhali (Pachhad Tehsil), Bharog Bheneri (Paonata Tehsil), Birla (Nahan Teh sil), Dibber (Pachhad Tehsil) of Thanan Kasoga (Nahan Tehsil) in Sirmour District and Thansgiri Tract of Sirmour District ; (vii) Mangal Panchayat of Solan Dis trict ; (e) Following areas in Jammu and Kash mir : (i) Areas in Poonch and Rojouri Dis tricts excluding the towns of Poonch and Rajouri and Sunder bani and other urban areas in the two districts ; (f) Following areas in Jammu and Kash mir : Areas not included in I(g), III(f) and IV(e) above, but which are within a distance of 8 km. from the line of actual control or at places which may be declared as qualifying for border allowance from time to time by the State Government for their own staff. V. Jog Falls in Shimoga District in Karna taka. Rs. 300 per month VI. (a) Throughout the State of Himachal Pradesh other than areas covered by those specified in I(e), III(g) and IV(d). Rs. 200 per month (b) Throughout the State of Assam and Meghalaya (c) against Sl. No. 3,— (i) in column 2 relating to "name of allowance", for the words "tribal area allowance", the words and brackets "special compensatory (tribal areas/schedule areas/agency areas) allowance" shall be substituted ; (ii) in column 4 relating to "extent to which allowance is exempt" for letters, figures and words "Rs. 100 per month", the letters, figures and words "Rs. 200 per month" shall be substituted ; (d) against Sl. No. 4, in column 4, for letters, figures and words "Rs.3,000 per month" the letters, figures and words Rs. 6,000 per month" shall be substituted ; (e) against Sl. No. 5, in column 4, for letters, figures and words "Rs.50 per month per child", the letters, figures and words "Rs. 100 per month per child" shall be substituted ; (f) against Sl. No. 6, in column 4, for letters, figures and words "Rs.150 per month per child", the letters, figures and words "Rs. 300 per month per child" shall be substituted ; (g) against Sl. No. 7 in column 4, for the letters, figures and words "Rs. 975 per month", the letters, figures and words "Rs. 1,300 per month" shall be substituted ; (h) against Sl. No. 8, in column 4 for letters, figures and words "Rs.375 per month", the letters, figures and words "Rs. 500 per month" shall be substituted ; (i) against Sl. No. 9 in column 4, for letters, figures and words "Rs.975 per month", the letters, figures and words "Rs. 1,300 per month" shall be substituted. [F. No.142/34/99-TPL]