Notification No. 209

In excercise of powers conferred by section 295 of 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:-

What this is

Notification No. 209 was published on 1 September 2003. Its subject is In excercise of powers conferred by section 295 of 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:-.

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 (Seventeenth Amendment) Rules, 2003, amending the Income-tax Rules, 1962. In Appendix II, Form No. 3A is substituted. The substituting form is not reproduced in the text.

Who it reaches

persons required to furnish Form No. 3A
practitioners preparing that form
assessing officers receiving it

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 : 209

Section(s) Referred : s. 295

Date of Issue : 1/9/2003

Notification No. 209 of 2003, dt. 1st September 2003.

In excercise of powers conferred by section 295 of 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. (i) These rules may be called the Income-tax (Seventeenth Amendment) Rules, 2003.

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

2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 3A shall be substituted.

[F.No. 142/3/2003-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. 3A

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 amendment is a substitution of the whole of Form No. 3A in Appendix II, not a change to particular entries in it.
The substituted form itself is not set out in the text, so the new form must be taken from the Gazette.

Where you meet it

In furnishing Form No. 3A in the form prescribed by Appendix II to the Income-tax Rules, 1962.

What it names

Forms it names. Form No. 3A

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. 210 · Notification No. 208 →

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.