Notification No. 10653

Amendment of the Income-tax Rules under section 295 of the Income-tax Act, 1961

What this is

Notification No. 10653 was published on 30 July 1998. Its subject is Amendment of the Income-tax Rules under section 295 of the Income-tax Act, 1961.

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.

What it does

Under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Ninth Amendment) Rules, 1998, amending rules 9A and 9B of the Income-tax Rules, 1962. In sub-rules (2) and (3) of rule 9A and in sub-rules (2) and (3) of rule 9B, the words "one hundred and eighty days" are substituted by the words "ninety days" in each place. The period by reference to which the deduction for the cost of production of a feature film and for the cost of acquisition of distribution rights is worked out is thus halved.

Who it reaches

film producers computing the deduction for cost of production under rule 9A
film distributors computing the deduction for cost of acquisition of distribution rights under rule 9B
assessing officers examining the date of release and the period reckoned

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.295	s.533

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by section 295 of the Income-tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-Tax rules,1962,namely:-

1.(1) These rules may be called the Income-tax(Ninth Amendment) Rules,1998. (2) They shall come into force from the 1st day of April,1999. 2.In the Income-tax Rules,1962,- (a) In rule 9A,- (i) in sub-rule(2),for words"one hundred and eighty days",the words "ninety days" shall be substituted. (ii) in sub-rule(3),for the words "one hundred and eighty days", the words "ninety days" shall be substituted. (b) In rule 9B,- (i) in sub-rule(2),for the words "one hundred and eighty days", the words "ninety days" shall be substituted. (ii)in sub-rule(3),for the words "one hundred and eighty days", the words "ninety days" shall be substituted.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 9A	rule 272
Rule 9B	rule 273

From when

1 April 1999.

What to watch

The rules come into force from 1 April 1999.
The substitution is made in four places: sub-rules (2) and (3) of rule 9A and sub-rules (2) and (3) of rule 9B.
The shorter period of ninety days changes the point at which the whole cost, rather than a restricted amount, becomes deductible in the year.

Where you meet it

In the computation of business income of a film producer or distributor in the return, and in an assessment where the date of release and the ninety day reckoning are examined.

What it names

Rules it names. Rule 9A, 9B 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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025
Notification No. 132/2025 [F. No. 370142/34/2025-TPL] / G.S.R. 553(E) — Ministry of Finance 14 August 2025

← Notification No. 10654 · S.O. 621(E) →

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.