Notification No. 189

Amendment of the Income-tax Rules under section 88B of the Income-tax Act, 1961

What this is

Notification No. 189 was published on 1 August 2003. Its subject is Amendment of the Income-tax Rules under section 88B 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 makes the Income-tax (Fourteenth Amendment) Rules, 2003, amending rule 29C in Part VI of the Income-tax Rules, 1962. A new sub-rule (1A) is inserted after sub-rule (1), providing that a declaration under sub-section (1C) of section 197A by an individual resident in India who is of the age of sixty-five years or more at any time during the previous year and is entitled to a deduction from income-tax on his total income under section 88B shall be in Form No. 15H and shall be verified in the manner indicated therein. In sub-rule (2), the words "or sub-rule (1A)" are inserted after "sub-rule (1)". In Appendix II, a Form is inserted after Form No. 15G.

Who it reaches

resident individuals of sixty-five years or more entitled to the rebate under section 88B
persons responsible for paying interest or other sums who receive such declarations
assessing officers to whom the declarations are forwarded under sub-rule (2) of rule 29C

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.88B	no counterpart recorded
s.197A	s.393, s.400, s.402
s.296	s.534

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 : 189

Section(s) Referred : s. 295

Date of Issue : 1/8/2003

Notification No. 189 of 2003, dt. 1st August, 2003

In exercise of the powers conferred by section 296 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 (Fourteenth Amendment) Rules, 2003.

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

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

(a) in Part VI, in rule 29C,-

(i) after sub-rule (1), the following sub-rule shall be inserted, namely:--

"(1A) A declaration under sub-section (1C) of section 197A by an individual resident in India, who is of the age of sixty-five years or more at any time during the previous year and is entitled to a deduction from the amount of income-tax on his total income referred to in section 88B shall be in Form No. 15H and shall be verified in the manner indicated therein.";

(ii) in sub-rule (2), after the words, brackets and figure "sub-rule (1)", the words, brackets, figure and letter "or sub-rule (1A)" shall be inserted;

(b) in Appendix II, after Form No. 15G, shall be inserted.

F.No. 142/25/2003-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.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 29C	rule 211

Forms it touches. Form No. 15H, Form No. 15G

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force on the date of publication in the Official Gazette, which the text does not itself give.
The declaration under sub-section (1C) of section 197A is to be made in Form No. 15H, distinct from Form No. 15G under sub-rule (1).
The extension of sub-rule (2) means the delivery obligation for declarations applies to the new Form as well.
The notification recites the power under section 296 while the departmental heading refers to section 295.
The text as available breaks off in clause (b), which inserts the new Form after Form No. 15G in Appendix II without setting the Form out.

Where you meet it

In the declaration a senior citizen files with a bank or other payer to stop deduction of tax at source, and in the payer's record of declarations delivered to the Assessing Officer.

What it names

Forms it names. Form No. 15G, Form No. 15H

Rules it names. Rule 29C 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. 289 — A notification under section 88B of the Income-tax Act, 1961 2 December 2004
Notification No. 09 — Amendment of the Income-tax Rules under section 88 of the Income-tax Act, 1961 12 January 2004
Notification No. S.O. 3288(E) [F. No. 275/27/2025-IT(B)] — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 July 2025
Notification No. 67/2025 [F. No. 275/38/2025-IT(B)] / S.O. 2768(E) — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 20 June 2025
Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 4 April 2025
Notification No. 1/2025 [F.No. 275/25/2023-IT(B)] / SO 19(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 2 January 2025

← Notification No. 190 · Notification No. 188 →

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.