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Case law › Notifications › 2002 › Notification: 105 Date of Issue : 7/5/2002
Notification 7 May 2002

Notification: 105 Date of Issue : 7/5/2002

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

What this is

Notification: 105 Date of Issue : 7/5/2002 was published on 7 May 2002. 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

The Central Board of Direct Taxes, in exercise of the powers conferred by section 295 of the Income-tax Act, 1961, makes the Income-tax (Sixth Amendment) Rules, 2002, amending the Income-tax Rules, 1962. In rule 11K, in clause (i), after item (r) a new item (s) is inserted reading "relief and rehabilitation of handicapped individuals". The insertion adds that activity to the list in clause (i) of rule 11K.

Who it reaches

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 ActNow
s.295s.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 : 105

Date of Issue : 7/5/2002

Notification No. S.O. 494(E), dated May 7, 2002.

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 (Sixth Amendment) Rules, 2002.

(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 11K, in clause (i), after item (r), the following item shall be inserted, namely:--

"(s) relief and rehabilitation of handicapped individuals;".

[Notification No. 105/F.No. 142/8/2002-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 RulesNow, in the 2026 Rules
Rule 11Kno counterpart recorded

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In an application for a project or scheme to be treated as eligible, where the activity must answer one of the items listed in clause (i) of rule 11K.

What it names

Rules it names. Rule 11K 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: 107 Date of Issue : 8/5/2002  ·  Notification: 104 Date of Issue : 2/5/2002 →

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.