Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009
Notification No. 2/2010 [F.NO.142/25/2009-SO(TPL)], dated 12-1-2010
In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 94/2009 dated 18-12-2009 bearing S.O. 3245(E) and published in the Gazette of India, Extraordinary, Part II Section 3, Sub-section (ii), dated 18th December, 2009 –
(i) at page 15 of the Gazette Notification, in first line of para 1, for ‘sub-section (2)”, read “clause 2”,
(ii) at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amount attributable to official use of the vehicle provided that the following conditions are fulfilled”, read “amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled ”,
(iii) at page 21 of the Gazette Notification, in first line of sub-rule (7), for “clause (viii) of sub-section (2)”, read “sub-clause (viii) of clause 2”,
(iv) at page 23 of the Gazette Notification, in second line of clause (v) of sub-rule (7), for “credit care”, read “credit card”,
(v) at page 24 of the Gazette Notification, in first line of clause (i) of sub-rule (8), for “clause (vi) of sub-section (2)”, read “sub-clause (vi) of clause 2” and
(vi) at page 25 of the Gazette Notification, in first line of sub-rule (9), for ‘clause’ (vi) of sub-section (2)”. read “sub-clause (vi) of clause 2”
2. The other contents of the Gazette Notification shall remain unchanged.
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