Notification No. 85/2010 — Rules/amendment Rules

What this is

Notification No. 85/2010 was published on 22 November 2010. Its subject is Rules/amendment Rules.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

By the Income-tax (Eighth Amendment) Rules, 2010, made under section 295 read with clause (14) of section 10 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends rule 2BB of the Income-tax Rules, 1962. In sub-rule (2), in the Table, against serial number 4, in column 4, the letters, figures and words "Rs. 6,000 per month" are substituted by "Rs. 10,000 per month", raising the prescribed monthly limit of the allowance at that serial number.

Who it reaches

employees receiving the allowance at serial number 4 of the Table to sub-rule (2) of rule 2BB
employers computing exempt allowances while deducting tax under section 192
assessing officers examining exemption under clause (14) of section 10 for years from 2008-09

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19
s.295	s.533

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

RULES/AMENDMENT RULES
INCOME-TAX ACT
Income-tax (Eighth Amendment) Rules, 2010 - Amendment in Rule 2BB
NOTIFICATION NO. 85/2010 [F. NO. 149/45/2010-SO (TPL)], DATED 22-11-2010
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 rule further to amend Income-tax Rules, 1962, namely :—
1. (1) These Rule may be called the Income-tax (Eighth Amendment) Rules, 2010.
(2) They shall be deemed to have come into force retrospectively with effect from 1st day of September, 2008.
2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 4, in column 4, for letters, figures and words "Rs. 6,000 per month" the letters, figures and words, "Rs. 10,000 per month" shall be substituted.
nn

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 2BB	rule 280

From when

1 September 2008, retrospectively.

What to watch

The amendment is deemed to have come into force retrospectively with effect from 1 September 2008.
Only the figure in column 4 against serial number 4 is substituted; the description of the allowance and the remaining entries are untouched.
Because the change is retrospective, exemption for earlier years already assessed may need to be revisited at the higher monthly limit.

Where you meet it

In computing exempt allowances in the salary certificate in Form No. 16 and in the salary schedule of the return for the years from 2008-09 onwards.

What it names

Rules it names. Rule 2BB of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 86/2010 · Notification No. 84/2010 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.