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Indian Income Tax Rules, 1962   Part II - A   Determination of Income - Salaries   Rule No. Particulars 2A   Limits for the purposes of section 10(13A) 2B   Conditions for the purpose of section 10(5) 2BA   Guidelines for the purposes of section 10(10C) 2BB   Prescribed allowances for the purposes of clause (14) of section 10 2BBA   Circumstances and conditions for the purposes of clause (19) of section 10 2BC   Amount of annual receipts for the purposes of sub-clauses (iiiad) and (iiiae) of clause (23C) of section 10 2C   Application under section 10(23) and under sub-clauses (iv) and (v) of section 10(23C) 2CA   Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 2D   Guidelines for approval under clause (23F) of section 10 2DA   Guidelines for approval under clause (23FA) of section 10 2E   Guidelines for approval under clauses (23G) of section 10 2F   Guidelines for setting up an Infrastructure Debt Fund for the purpose of exemption under clause (47) of section 10 3   Valuation of perquisites 3A   Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner BACK