Case law › Notifications › 2015 › Notification No. 75/2015 [F. No.142/02/2015-TPL] / SO 2604(E)

Notification 23 September 2015

Notification No. 75/2015 [F. No.142/02/2015-TPL] / SO 2604(E)

To BE Published in the Gazette of INDIA, Extraordinary, Part–ii, section 3, Subsection (ii)]

What this is

Notification No. 75/2015 [F. No.142/02/2015-TPL] / SO 2604(E) was published on 23 September 2015. Its subject is To BE Published in the Gazette of INDIA, Extraordinary, Part–ii, section 3, Subsection (ii)].

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

The Income-tax (Thirteenth Amendment) Rules, 2015, made under section 295 read with clause (14) of section 10 of the Income-tax Act, 1961. In rule 2BB, in sub-rule (2), in the Table, against serial number 11, in the entry under column (2) relating to the name of the allowance, the words 'or deaf and dumb' are inserted after the words 'who is blind'. The transport allowance entry at that serial number is thereby widened to cover an employee who is deaf and dumb as well as one who is blind.

Who it reaches

employees who are deaf and dumb and receive transport allowance
employers computing salary and deducting tax at source
assessing officers examining exemption 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.

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART–II, SECTION 3, SUBSECTION (ii)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
(Income-tax)
Notification
New Delhi, the 23rd September, 2015
S.O. 2604(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. (1) These rules may be called the Income-tax (Thirteenth Amendment) Rules, 2015.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 11, in the entry under column (2) relating to "name of allowance", after the words "who is blind", the words "or deaf and dumb" shall be inserted.
[Notification No. 75/2015/F. No.142/02/2015-TPL]
(Arju Garodia)
Under Secretary (TPL)
Note .—The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th March, 1962, and last amended by vide Notification number S.O. 2290(E) dated 17th August,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

the date of its publication in the Official Gazette.

What to watch

The rules come into force on the date of their publication in the Official Gazette; they are not retrospective.
Only the description of the employee in column (2) at serial number 11 is widened; the amount and conditions of the allowance in the Table are not altered by this notification.
The exemption still depends on the allowance being granted to meet the expenditure for which it is prescribed, as rule 2BB requires.
The principal rules were last amended by S.O. 2290(E) dated 17 August 2015.

Where you meet it

In the salary computation and Form No. 16 of an employee who is deaf and dumb and receives transport allowance, and in the exemption claimed in the return.

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. 76/2015 [F.No.133/50/2015-TPL] / SO 2663 (E) · Notification No. 74/2015 →

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.