Rule 3C: Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act

The Income-tax Rules, 1962Central Act · 1962

[Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act.

For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under the head "Salaries" shall be four lakh rupees.]

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	3C
Marginal note	Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted. Inserted by the IT (Twenty Second Amdt.) Rules, 2025, w.e.f. 18-8-2025.

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