ISLAMABAD, July 12: The Central Board of Revenue (CBR) has made further amendments in the Income Tax Rules 2002 for deduction of income tax from salaried class. The amendments were notified through the income tax notification SRO590 issued on Monday.

According to the notification in Rule 9, for Sub-Rule (2), the following shall be substituted "where any allowance or perquisite is receivable in cash, the whole of such amount shall be included in the employee's salary except house rent allowance receivable by the employee in cash up to 45 per cent of the minimum of the time scale of his basic salary or the basic salary where there is no time scale subject to a maximum of two hundred seventy thousand rupees."

In Rule 51, after Sub-Rule (6), the following new Sub-Rule shall be added namely- "the commissioner may, on sufficient cause being shown, extend the date for the delivery of any statement so, however, that no extension of time for a period or periods amounting in all to more than 15 days from the date specified in Sub Rules (1), (2), (3), (4) and (5) shall be allowed."

In Rule 51A, in the marginal heading for the word "Quarterly" the word "Annual" shall be substituted. After Rule "51A", amended as aforesaid, the following new rule shall be inserted, namely "51B".

Quarterly statement under Section 165 read with Section 149 regarding salary: A statement under Section 165 read with Section 149 thereof, shall be furnished by every person responsible for paying income chargeable under the head "salary", where the income so paid by him to any person exceeds the maximum taxable limit, to the commissioner having jurisdiction to such recipients, in the prescribed form and shall be verified in the manner indicated there in."