Notification No. 39/2015 [F. No.142/02/2015‐TPL] / SO 1002(E) — Income‐tax (6th Amendment) Rules, 2015

What this is

Notification No. 39/2015 [F. No.142/02/2015‐TPL] / SO 1002(E) was published on 13 April 2015. Its subject is Income‐tax (6th Amendment) Rules, 2015.

This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.

What it does

The Income-tax (6th Amendment) Rules, 2015, made under section 295 read with clause (14) of section 10 of the Income-tax Act, 1961, amend the Table below sub-rule (2) of rule 2BB of the Income-tax Rules, 1962. Against serial number 10, in column (4) relating to the extent to which the allowance is exempt, "Rs.800 per month" is substituted by "Rs.1600 per month". Against serial number 11, in the same column, "Rs.1600 per month" is substituted by "Rs.3200 per month". Each of the two exemption limits is thereby doubled.

Who it reaches

Salaried employees in receipt of the allowances at serial numbers 10 and 11 of the Table below rule 2BB(2)
Employers computing exempt allowances and deducting tax under section 192
Payroll teams applying the monthly exemption limits
Assessing Officers checking the exemption claimed under section 10(14)

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.3	s.3
s.10	s.11, s.19
s.295	s.533

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

2 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART–II, SECTION 3, SUB‐SECTION (ii)] Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 13th April, 2015 (Income‐tax) S.O. 1002 (E). – 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) These rules may be called the Income‐tax (6th Amendment) Rules, 2015. (2) They shall come into force on the 1st day of April, 2015. 2. In the Income‐tax Rules, 1962, in rule 2BB, in sub‐rule (2), in the Table,‐ (a) against serial number 10, in the entry under column(4),relating to the extent to which allowance is exempt, for the letters, figures and words "Rs.800 per month", the letters, figures and words "Rs.1600 per month" shall be substituted; (b) against serial number 11, in the entry under column (4),relating to the extent to which allowance is exempt, for the letters, figures and words "Rs.1600 per month", the letters, figures and words "Rs.3200 per month" shall be substituted. [Notification No. 39/2015/F. No.142/02/2015‐TPL] (Raman Chopra) Director (TPL‐II) Note .—The principal rules were published in the Gazette of India vide notification No. S.O. 969(E), dated the 26th March, 1962, and was last amended by vide notification S.O. No. 995(E) dated 10th April, 2015.

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 April 2015.

What to watch

The rules come into force on 1 April 2015.
Only the monthly ceilings in column (4) change; the description of the allowances and the conditions attached to them are untouched.
The exemption remains a monthly ceiling, so it operates month by month and not as an annual aggregate.
The Note records that the principal rules were last amended vide S.O. 995(E) dated 10 April 2015.

Where you meet it

In the exempt allowance shown in the salary computation, in tax deducted at source under section 192, and in the salary head of the employee's return of income.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

An employee entitled to the allowance at serial number 10 who was exempt to the extent of Rs. 800 a month is, from 1 April 2015, exempt to the extent of Rs. 1600 a month, that is Rs. 19,200 over a full year of twelve months.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 40/2015[F.No. 203/3/2014/ITA-II] · Notification No. 38/2015 [F.No.142/15/2013-TPL] / SO 995(E) →

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.