Income Tax (Applicable Maximum Relief Amounts and Deduction Limits for Section 39(3) and (3A)) Rules 2021
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Applicable maximum relief amount for section 39(3)(c)(i) and (3A)(c)(i) of Act
4 Specified amount for payment to retirement account
5 Specified amount for payment to special account
6 Applicable maximum relief amount for section 39(3)(c)(ii) of Act
7 Applicable maximum relief amount for section 39(3A)(c)(ii) of Act
8 Deduction limits for section 39(3)(d) and (3A)(d) of Act