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Rule No Heading 1 Short title and commencement 2 Definitions 2A Limits for the purposes of section 10(13A) 2B Conditions for the purpose of section 10(5) 2BA Guidelines for the purposes of section 10(10C) 2BB Prescribed allowances for the purposes of clause (14) of section 10 2BBA Circumstances and conditions for the purposes of clause (19) of section 10 2BC Amount of annual receipts for the purposes of sub- clauses (iiiad) and (iiiae) of clause (23C) of section 10 2C Guidelines for approval under sub-clauses (iv) and (v) of clause (23C) of section 10 2CA Guidelines for approval under sub-clauses (vi) and (via) of clause (23C) of section 10 2D Guidelines for approval under clause (23F) of section 10 2DA Guidelines for approval under clause (23FA) of section 10 2E Guidelines for approval under clause (23G) of section 10 3 Valuation of perquisites 3A Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner 4 Unrealised rent 5 Depreciation 5A Form of report by an accountant for claiming deduction under section 32(1)(iia) 5AA Prescribed authority for investment allowance 5AB Report of audit of accounts to be furnished under section 32AB(5)