Section 10 (14) of the Income Tax Act 1961 read with Rule 2BB of the Income Tax 
Rules 1962 both as amended. Both are available on www.incometaxindia.gov.in

Regards,
Amar Jain

Sent from my iPhone

> On 19-Jan-2017, at 3:38 PM, TS Negi <ts.negi...@gmail.com> wrote:
> 
> Hi friends, I am a teacher in a school in delhi and my employer is asking a 
> copy of the income tax rule by which the deduction of 2 fold transport 
> allowance worth Rs.38400  can be deducted from my gross income. He is 
> deducting only Rs.19200 unless and untill I will provide him the copy of the 
> relevant order. so please suggest me the way to out and provide me a copy of 
> such an order if possible. Please do it soon as it is very urgent.
> Thanking you
> Regards
> TS Negi
> 
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