33A. House rent allowances receivable in cash

33A. House rent allowances receivable in cash. ----


Where the house rent allowance is receivable by the employee in cash, the amount, if any by which the house rent allowance so receivable exceeds fifty per cent of the basic salary or taka ¹[25,000] per month, whichever is less, shall be included in his income.

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¹.Subs. for"15000" by S.R.O. No. 268-L/IT/2013, dt: 30-07-2013 subsequently subs. for "20000" by S.R.O. No. 192-L/IT/2015, dt: 30-06-2015

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