Notification No. 09

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

What this is

Notification No. 09 was published on 12 January 2004. Its subject is Amendment of the Income-tax Rules under section 88 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, 2004, made under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes substitutes items 13 to 17 of Form No. 16 in Appendix-II to the Income-tax Rules, 1962. The substituted items provide for the rebate under Chapter VIII-A, with item 13 setting out the rebate under section 88 by gross amount, qualifying amount and tax rebate for each item (a) to (e) and their total, and the rebates under section 88B and section 88C; item 14 for the aggregate of those rebates; item 15 for the tax payable on total income and surcharge thereon; item 16 for relief under section 89, with details attached; item 17 for the tax payable after that relief; item 18 for tax deducted at source under sub-section (1) of section 192 and tax paid by the employer under sub-section (1A) of section 192 on perquisites under sub-section (2) of section 17; and item 19 for the tax payable or refundable.

Who it reaches

employers issuing the certificate of tax deducted from salary in Form No. 16
employees claiming rebates under sections 88, 88B and 88C and relief under section 89
assessing officers verifying the salary computation and credit for tax deducted

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.88	no counterpart recorded
s.88B	no counterpart recorded
s.88C	no counterpart recorded
s.89	s.157
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 : 9

Section(s) Referred :

Date of Issue : 12/1/2004

Notification No. 9 of 2004, dt. 12th Jan., 2004

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 (Second Amendment) Rules, 2004.

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

2. In Appendix-II to the Income-tax Rules, 1962, in Form No.16, for items 13 to 17, the following items shall be substituted, namely: -

"13. Rebate under Chapter VIII-A

I. Under section 88 (please specify)

Gross Amount

Qualifying Amount

Tax rebate

(a)

Rs.............

Rs.............

Rs......

(b)

Rs.............

Rs.............

(c)

Rs.............

Rs.............

(d)

Rs.............

Rs.............

(e)

Rs.............

Rs.............

(f) Total [(a) to (e)]

Rs.............

Rs.............

Rs......

II. (a) Under section 88B

Rs......

(b) Under section 88C

Rs......

14. Aggregate of tax rebates at 13 above [I(f) + II(a) + II (b)]

Rs......

15. Tax payable on total income (12-14 and surcharge thereon

Rs......

16. Relief under section 89 (attach details)

Rs......

17. Tax payable (15-16)

Rs......

18. Less: (a) Tax deducted at source u/s 192(1)

Rs......

(b) Tax paid by the employer on behalf

of the employee u/s 192(1A) on perquisites u/s 17(2)

Rs......

Rs......

19. Tax payable/refundable (17-18)

Rs......

F.No. 142/37/2003-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. 16

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.
Relief under section 89 has to be supported by details attached to the certificate.
The certificate now separately shows tax paid by the employer under sub-section (1A) of section 192 on perquisites, alongside tax deducted under sub-section (1).

Where you meet it

In the Form No. 16 an employer issues and the employee uses to compute tax and claim credit in the return.

What it names

Forms it names. Form No. 16

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. 103/2024 [F.No. 370142/17/2024/TPL] / SO 4016(E) — 1st day of October appointed under section 88 19 September 2024
Notification No. 221 — Income-tax (24th Amendment) Rules, 2005 3 November 2005
Circular No. 6/2004 — 6/2004 dated 06 12 2004 6 December 2004
Circular No. 4/2004 — Tax Deduction at Source on income from Deep Discount Bonds 13 May 2004
Notification No. 144 — New Jeevan Akshay-II Plan of the Life Insurance Corporation of India specified under section 88 13 May 2004
Notification No. 53 — New Jeevan Dhara-I and New Jeevan Akshay-I Plans of the Life Insurance Corporation of India specified under section 88 18 March 2003

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.