Rule 39
Pension Income
The amount to be deducted pursuant to Sub-section (9) of Section 1 of Schedule-1 of the Act shall not be more than the pension income.
Income Tax Rules, 2059 (2002)
Chapter - 3
Rule 6: Payment Of Petty AmountsRule 7: Not To Be Included In Depreciation BaseRule 8: Method Of AccountingRule 9: Standards On Conversion Into Unrecoverable Or Bad DebtRule 10: Contract With Deferred ConsiderationRule 11: Excluded ContractRule 12: Other Provisions Relating To Long-term ContractRule 13: Provision Relating To Motor Vehicle And Building Of PersonaluseRule 14: Small Denomination Of Money Not To Be CountedRule 15: Fixation Of Value In AdvanceRule 16: Circumstances Where Involuntary Disposal With Substitution Iscreated