Notification No. 130

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What this is

Notification No. 130 was published on 14 May 2003. Its subject is images/spacer.gif" width="1" height="1">.

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, 2003, amending rule 12 of the Income-tax Rules, 1962 and Appendix II. In sub-rule (1), clause (b) of rule 12, a further proviso is inserted allowing an individual or a Hindu undivided family resident in India, whose total income does not include income chargeable under the head "Profits and gains of business or profession" or "Capital gains" or agricultural income, the option of filing the return in Form No. 2E Naya Saral. In Appendix II, Form No. 2E is inserted after Form No. 2D.

Who it reaches

resident individuals and Hindu undivided families with no business, professional, capital gains or agricultural income
return preparers and the receiving officers of the Department

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.

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Notification No

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130

Section(s) Referred

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Date of Issue

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14/5/2003

Notification No. 130 of 2003, dt. 14th May 2003

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, 2003.

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

2. In the Income-tax Rules, 1962,--

(i) in rule 12, in sub-rule (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:--

'Provided further that in the case of an individual or a Hindu undivided family, resident in India, where the total income does not include income chargeable to income-tax under the head 'Profits and gains of business or profession' or 'Capital gains' or agricultural income, the assessee shall also have the option of filing the return in Form No. 2E Naya Saral;"

(ii) in Appendix II, after Form No. 2D Form No. 2E shall be inserted.

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. 2E, Form No. 2D

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.
The new form is an option and not a compulsion; the proviso says the assessee "shall also have the option".
The option is lost if the total income includes any income under the head profits and gains of business or profession or capital gains, or any agricultural income.
Only residents may use it; a non-resident individual or Hindu undivided family is outside the proviso.

Where you meet it

In choosing the form of return for a salaried or interest-income assessee, at the point of filing under rule 12.

What it names

Forms it names. Form No. 2D, Form No. 2E

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. 131 · Notification No. 127 →

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.