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Case law › Notifications › 2003 › Notification No. 27
Notification 28 January 2003

Notification No. 27

Amendment of the Income-tax Rules under section 139 of the Income-tax Act, 1961

What this is

Notification No. 27 was published on 28 January 2003. Its subject is Amendment of the Income-tax Rules under section 139 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 (Second Amendment) Rules, 2003, made under section 295 read with sub-section (4C) of section 139 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends sub-rule (1) of rule 12 of the Income-tax Rules, 1962. In the opening portion, after the words, figure and letter "sub-section (4B)", the words, figure and letter "or sub-section (4C)" are inserted, and after clause (d) a new clause (e) is inserted providing that in the case of a person required to file a return under sub-section (4C) of section 139 the return shall be in Form No. 3A and shall be verified in the manner indicated in it.

Who it reaches

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 ActNow
s.139s.2, s.263, s.349
s.295s.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 : 27

Section(s) Referred : s. 295 ,s. 139(4C)

Date of Issue : 28/1/2003

Notification No. 27 of 2003, dt. 28th Jan., 2003

In exercise of the powers conferred by section 295 read with sub-section (4C) of section 139 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 (Second 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, in sub-r. (1) of rule 12,-

(a) in the opening portion, after the words, figure and letter "sub-section (4B)", the words, figure and letter "or sub-section (4C)" shall be inserted;

(b) after clause (d), the following clause shall be inserted, namely :

"(e) in the case of a person required to file a return under sub-section (4C) of section 139, be in Form No. 3A and be verified in the manner indicated therein."

Note : The principal rules were published vide Notification No. S.O. 969(E), dt. the 26th March, 1962 and last amended vide Notification S.O. 46(E) dt. the 15th Jan.,2003.

[F. No. 142/33/2002-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 RulesNow, in the 2026 Rules
Rule 12rule 164

Forms it touches. Form No. 3A

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In filing the annual return of an institution covered by sub-section (4C) of section 139, and in any question whether the return filed was in the prescribed form.

What it names

Forms it names. Form No. 3A

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. 28  ·  Notification No. 26 →

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.