Notification No. 156 — Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961

What this is

Notification No. 156 was published on 18 June 2003. Its subject is Amendment of the Income-tax Rules under section 80 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

By the Income-tax (Ninth Amendment) Rules, 2003, made under section 295 read with sub-section (7) of section 80-IA and sub-section (7) of section 80-I of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the commencement provision of the Income-tax (Twenty-third Amendment) Rules, 2002. In rule 1, in sub-rule (2) of those rules, the words "They shall be deemed to have come into force on the 1st day of April, 2002" are substituted by "They shall come into force on the 6th day of September, 2002".

Who it reaches

assessees affected by the Income-tax (Twenty-third Amendment) Rules, 2002, whose operation is shifted
assessing officers applying those rules to the period between 1 April 2002 and 6 September 2002

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.80	s.121, s.138, s.139, s.140, s.141, s.142, s.143
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 : 156

Section(s) Referred : s. 295

Date of Issue : 18/6/2003

Notification No. 156 of 2003, dt. 18th June, 2003.

In exercise of powers conferred by section 295, read with sub-section (7) of section 80-IA and sub-section (7) of section 80-I 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. These rules may be called the Income-tax (Ninth Amendment) Rules, 2003.

2. In the Income-tax (Twenty-third Amendment) Rules, 2002 in rule 1, in sub-rule (2), for the words "They shall be deemed to have come into force on the 1st day of April, 2002", the words "They shall come into force on the 6th day of September, 2002" shall be substituted.

F.No. 142/27/2002-TPL]

From when

6 September 2002 for the Income-tax (Twenty-third Amendment) Rules, 2002.

What to watch

The retrospective commencement of the Income-tax (Twenty-third Amendment) Rules, 2002 from 1 April 2002 is withdrawn and replaced by prospective commencement from 6 September 2002.
The period from 1 April 2002 to 5 September 2002 is therefore governed by the position as it stood before those rules.
This notification amends the earlier amending rules only; it makes no change to any substantive rule of its own.

Where you meet it

In deciding which version of the amended rule governs a claim under section 80-I or section 80-IA for the previous year 2002-03.

What it names

Rules it names. Rule 1 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. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E) — Ministry of Finance 30 May 2025
Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Notification No. 51/2025 [F. No. 370142/17/2025-TPL] / GSR 353(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Circular No. 13/2023 — Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of incom 26 July 2023
Notification No. 72/2020 [F. No.178/111/2009-ITA-1]/ SO 3035(E) — Ministry of Finance 8 September 2020
Notification No. 29/2019/ F.No. 178/8/2015-ITA-I]/SO 1465(E) — Ministry of Finance 28 March 2019

← Notification No. 157 · Notification No. 155 →

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.