2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 17/2018 [F. No.370142/02/2018-TPL] / SO 1517(E) was published on 6 April 2018. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(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.
The Central Board of Direct Taxes makes the Income-tax (Third Amendment) Rules, 2018 under section 295 read with sub-clause (ii) of clause (14) of section 10 of the Income-tax Act, 1961, amending rule 2BB of the Income-tax Rules, 1962. In the Table to sub-rule (2), against serial number 10, the entries under columns (2) to (4) are omitted, so the allowance described at that serial number ceases to be a prescribed allowance exempt under section 10(14)(ii).
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th April, 2018
(Income-tax)
S.O. 1517(E).—In exercise of the powers conferred by section 295, read with sub-clause (ii) of 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) Short title, Commencement and application. – These rules may be called the Income-tax (Third Amendment) Rules, 2018.
(2) They shall come into force on the 1st day of April, 2019 and shall apply to the assessment year 2019-2020 and subsequent assessment years.
2. In the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 10, the entries under columns (2) to (4) shall be omitted;
[Notification No. 17/2018/F. No.370142/02/2018-TPL]
PRAVIN RAWAL, Dir. (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 number G.S.R. 332(E) dated 03/04/2018.Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 2BB | rule 280 |
1 April 2019, applying to assessment year 2019-20 and subsequent assessment years.
In the salary computation and the exemption claimed for prescribed allowances in a return for assessment year 2019-20 onwards, and in the employer's withholding computation under section 192.
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.
Source: the Income Tax Department’s own published text — its page for this instrument.