Notification No. 632E- — Amendment of the Income-tax Rules under section 295 of the Income-tax Act, 1961

What this is

Notification No. 632E- was published on 2 July 2001. 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

In exercise of the powers under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Tenth Amendment) Rules, 2001. In clause (b) of sub-rule (1) of rule 12 of the Income-tax Rules, 1962, sub-clause (ii) is omitted and sub-clause (iii) is substituted to read that where the total income does not include any income chargeable under the head "Profits and gains of business or profession", the return shall be in Form No. 3 and be verified in the manner indicated therein. In Appendix II, Form No. 2A and Form No. 2D are omitted.

Who it reaches

individuals and other assessees with no business or professional income, who must now use Form No. 3
assessees who had been filing in Form No. 2A or Form No. 2D
assessing officers and receiving counters handling returns

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.

Notification No. S.O. 632(E), dated 2nd July, 2001.

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 (Tenth Amendment) Rules, 2001.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 12, in sub-rule (1), in clause(b)--

(a) sub-clause (ii) shall be omitted

(b) for sub-clause (iii), the following shall be substituted, namely:--

"(iii) where the total income does not include any income chargeable to income-tax under the head 'Profits and gains of business or profession' be in Form No. 3 and be verified in the manner indicated therein;"

3. In Appendix II to the Income-tax Rules, 1962, Forms Nos. 2A and 2D shall be omitted.

[Notification No. 200/2001/F. No. 142/4/2001-TPL]

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 12	rule 164

Forms it touches. Form No. 2A, Form No. 2D, Form No. 3

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force on the date of their publication in the Official Gazette.
Form No. 2A and Form No. 2D stand omitted from Appendix II and can no longer be used.
The test for Form No. 3 is the absence of any income chargeable under the head "Profits and gains of business or profession" in the total income.

Where you meet it

At the filing counter when choosing the return form, and in any question whether a return was furnished in the prescribed form.

What it names

Forms it names. Form No. 3

Rules it names. Rule 12 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. 643E- · Notification No. 631E- →

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.