{"id":266580,"date":"2022-05-07T15:30:49","date_gmt":"2022-05-07T10:00:49","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266580"},"modified":"2022-05-07T13:30:21","modified_gmt":"2022-05-07T08:00:21","slug":"incomes-exempted-from-total-incomes-modified-vide-income-tax-amendment-13th-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/07\/incomes-exempted-from-total-incomes-modified-vide-income-tax-amendment-13th-amendment-rules-2022\/","title":{"rendered":"Incomes exempted from Total Incomes modified vide Income-tax Amendment (13th Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\">On 6<sup>th<\/sup> May, 2022, <strong>Ministry of Finance<\/strong> amended Income Tax Rules, 1962 by <strong>Income-tax Amendment (13<sup>th<\/sup> Amendment) Rules, 2022 <\/strong>which will come into force with immediate effect.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong><u>Key Features<\/u><\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>For the purpose of valuation of total income <strong>Section 10 of Income Tax Act,<\/strong> <strong>1961<\/strong> defines those incomes that are exempted from valuation. Where any income is not included in the specified person&#8217;s [<em>defined under Explanation of Section 10(23FE)<\/em>] income, and when after any previous year if a person fails to meet any of these provisions, in order for the valuation of that incomes which has to be excluded, it will be taxed as personal income.<\/li>\n<li>In order to bind the income-tax authority and the \u2018specified person\u2019, Ministry along with the Board will issue the guidelines\/notifications under Section 10 (23FE).<\/li>\n<li>For Computation of <u>minimum investment and exempt income<\/u> under Section 10 (23FE) of the Act, <em>Rule 2DCA<\/em> <strong>inserted<\/strong>.<\/li>\n<li>Computation is <strong>inserted<\/strong> in the following manner by <em>Rule 2<\/em> for the Items under Clause (iii)-<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\" start=\"100\">\n<li>A Category-I or Category-II Alternative Investment Fund regulated under SEBI- (A+C+D)\/B * 100.<\/li>\n<li>A domestic company [<em>defined under Explanation 1(c)<\/em>] having minimum 75% investments in one or more of the companies or enterprises or entities- E\/F * 100.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>A non-banking financial company (NBFC) [<em>defined under Explanation 1(g)<\/em>] registered as an Infrastructure Finance Company- G\/H * 100.<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>A unit holder of an Alternative Investment Fund [<em>defined under Explanation 1(a)<\/em>]- I+J+K+L<\/li>\n<li>The exempt income during the relevant previous year [<em>defined under Explanation 1(h)<\/em>] under Fifth Proviso- M\/O * N<\/li>\n<li>The exempt income during the relevant previous year under Sixth Proviso- P\/R*Q<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>By <em>Rule 3<\/em> following modifications will be incorporated in the Rules-<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol style=\"text-align: justify;\">\n<li>Intimation Form [10BBB] by Pension Fund of investment under Section 10(23FE); <strong>substituted<\/strong>.<\/li>\n<li>Form 10BBC- Certificate of accountant in respect of compliance to the provisions by the notified Pension Fund; <strong>substituted<\/strong>.<\/li>\n<li>Form 10BBD- Statement of eligible investment received; <strong>inserted<\/strong>.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\n<hr \/>\n<h4 style=\"text-align: justify;\"><span style=\"color: #000080;\">*Shubhi Srivastava, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>On 6th May, 2022, Ministry of Finance amended Income Tax Rules, 1962 by Income-tax Amendment (13th Amendment) Rules, 2022 which will come <\/p>\n","protected":false},"author":121,"featured_media":264809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-266580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Incomes exempted from Total Incomes modified vide Income-tax Amendment (13th Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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2022","author":"Prachi Bhardwaj","date":"April 6, 2022","format":false,"excerpt":"On 4th April, 2022, Central Board of Direct Taxes notified amendment to Income Tax Rules,1961 through Income-tax (6th Amendment), Rules, 2022. This amendment aims to tax incomes from retirement benefit account from 1st April, 2022. \u00a0 Key Points: Rule 21-AAA has been inserted in Income Tax Rules, 1961 to tax\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":380009,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","url_meta":{"origin":266580,"position":1},"title":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026","author":"Shubhi","date":"April 2, 2026","format":false,"excerpt":"Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Income-tax (Amendment) Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":250729,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/03\/income-tax-amendment-18th-amendment-rules-2021\/","url_meta":{"origin":266580,"position":2},"title":"Income tax Amendment (18th Amendment), Rules, 2021","author":"Prachi Bhardwaj","date":"July 3, 2021","format":false,"excerpt":"The Central Board of Direct Taxes has notified Income Tax Amendment (18th Amendment), Rules, 2021 on July 2, 2021. It further amends the Income-tax Rules, 1962 in the following manner: In rule 8AA, after sub-rule (4), the following sub-rule shall be inserted, namely:- (5). 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