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Case law › Notifications › 2003 › Notification No. 39
Notification 26 February 2003

Notification No. 39

In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Number S.O

What this is

Notification No. 39 was published on 26 February 2003. Its subject is In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Number S.O.

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

This is a corrigendum to notification S.O. 138(E) dated 6 February 2003, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) of that date. On page 4, in item 1, the words and figures beginning with "These rules" and ending with "2002" are substituted so that the rules are called the Income-tax (Second Amendment) Rules, 2003. On page 6, a foot note is added recording that the principal rules were published by notification S.O. 969(E) dated 26 March 1962 and were last amended by the Income-tax (First Amendment) Rules, 2002 vide notification S.O. No. 104(E) dated 28 January 2003.

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.3s.3

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 : 39

Date of Issue : 26/2/2003

Notification No. 39 of 2003 dt. 26th Feb., 2003.

In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), Number S.O. 138(E) dated the 6th February, 2003, published in the Gazette of India, (Extraordinary), in Part-II, section 3, sub-section (i) dated the 6th February, 2003, on page 4, in item 1 for the words and figures beginning with "These rules" and ending with "2002", the following shall be substituted:

"These rules may be called the Income-tax (Second Amendment) Rules, 2003."

Further on page 6 of the notification a Foot Note shall be added as under:

"Note:--The principal rules were published vide notification No S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (First Amendment) Rules, 2002 vide Notification S.O. No. 104(E) dated the 28th January, 2003."

[F. No.480/3/2002--FTD]

What to watch

Where you meet it

In any citation of the amending rules made by S.O. 138(E) dated 6 February 2003, which must now be cited as the Income-tax (Second Amendment) Rules, 2003.

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. 40  ·  Notification No. 38 →

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.