New Perquisite Rules – amendment to Rule 3

The Income-tax (13th Amendment) Rules, 2009 was notified on 18th December 2009. It substitutes Rule 3 of the Income-tax Rules, 1962. The text of the Notification can be downloaded here.

Update: 13.01.2010


2 comments on “New Perquisite Rules – amendment to Rule 3
  1. Vineet Gupta says:

    I totally agree with Nikhil. In such a case, the amendment should be made either from Dec 09 or April 2010.

  2. Nikhil Tripathi says:

    When this amendment is released on 18-Dec-09, why is it being made applicable from 1st-Apr-09. Salaried Persons (who are working in gud organisations where TAX is deducted every month from Salary) will suffer most due to this since TAX deduction in remaining months will shoot-up to very high value.

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