Rule 38
Threshold Of Remote Allowances
For purposes of Sub-section (5) of Section 1 of Schedule-1 of the Act, the amount for remote allowances to be added to the threshold of non-taxable amount of any person shall be
as follows:-
(a)7 Fifty Thousand Rupees in the areas of category “a”. (b)8
Forty Thousand Rupees in the areas of category “b”. (c)9 Thirty Thousand Rupees in the areas of category “c”.
(d)10 Twenty Thousand Rupees in the areas of category “d”.
(e)11 Ten Thousand Rupees in the areas of category “e”.