Notification No. 183 — Amendment of the Income-tax Rules under section 295

What this is

Notification No. 183 was published on 31 July 2003. 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 Income-tax (Eleventh Amendment) Rules, 2003 substitute Form No. 27 in Appendix II to the Income-tax Rules, 1962. The rules are made under section 295 and come into force from the date of publication in the Gazette. The substituted form itself is not set out in the text available.

Who it reaches

persons required to file the return in Form No. 27
officers receiving and processing that form

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 : 183

Section(s) Referred : s. 295

Date of Issue : 31/7/2003

Notification No. 183 of 2003, dt. 31st July, 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 (Eleventh Amendment) Rules, 2003.

(2) They shall come into force from the date of publication in the Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 27 shall be substituted.

[F.No.62/FB/2003-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.

Forms it touches. Form No. 27

From when

the date of publication in the Gazette.

What to watch

The rules come into force from the date of publication in the Gazette, so the substituted form applies from that date.
The whole of Form No. 27 is replaced, not merely amended in parts, so the earlier form is superseded.
The substituted form is not reproduced in the text available here and must be read from the Gazette.
The amending clause as printed reads 'for Form No. 27 shall be substituted' and is incomplete on its face.

Where you meet it

A reader meets this where Form No. 27 falls to be filed after the date of publication.

What it names

Forms it names. Form No. 27

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. 184 · Notification No. 182 →

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.