Notification No. 3904

Amendment of the Income-tax Rules

What this is

Notification No. 3904 was published on 25 October 1967. Its subject is Amendment of the Income-tax Rules.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

The instrument, as the Board published it

The department’s archive carries only the enacting words of this amendment. The amending text itself — the words that were inserted, substituted or omitted — is not in the archive, which says so on the ground that it is already in the body of the instrument amended. So what is below is where the power came from, not what changed: for that, read the rule or the section as it stood after this date, or the Gazette copy.

In exercise of the powers conferred by rule 5 of the Income-tax (Certificate Proceedings) Rules, 1962, the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Central Board of Direct Taxes No. 52 (F. No. 16/14/66-ITB), dated the 28th May, 1966 namely :---

What it names

Rules it names. Rule 5 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

← Notification No. 1856 · Notification No. 3880 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.