Notification No. 11

Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961

What this is

Notification No. 11 was published on 13 January 2004. Its subject is Amendment of the Income-tax Rules under section 206C 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 Income-tax (Fourth Amendment) Rules, 2004 substitute item 8 of Form No. 49B in Appendix II to the Income-tax Rules, 1962, the form of application for allotment of a tax deduction and collection account number. The substituted item 8 asks for the nature of collections under section 206C, to be indicated by ticking whichever is applicable, and sets out a table of goods with their section and code: alcoholic liquor for human consumption, code 6CA; timber obtained under forest lease, code 6CB; timber obtained by any mode other than under forest lease, code 6CC; any other forest produce not being timber, code 6CD; and scrap, code 6CE, each against section 206C.

Who it reaches

persons liable to collect tax at source under section 206C
applicants filing Form No. 49B for a tax collection account number
officers allotting and maintaining such numbers

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.206C	s.2, s.390, s.394, s.395, s.397, s.398, s.400, s.402
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 : 11

Section(s) Referred :

Date of Issue : 13/1/2004

Notification No. 11 of 2004, dt. 13th 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 (Fourth 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.49B, for item 8, the following item shall be substituted, namely:-

"8. Nature of collections under section 206C (Tick whichever is applicable)

Goods

Section

Code

Tick here

Alcoholic Liquor for Human Consumption

206C

6CA

Timber obtained under forest lease

206C

6CB

Timber obtained by any mode other than under forest lease

206C

6CC

Any other forest produce (not being timber)

206C

6CD

Scrap

206C

6CE

F.No.l42/6l/2004-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. 49B

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.
Item 8 is substituted as a whole, so the earlier item ceases to have effect and the collection codes must be used.
Timber is split into two codes according to whether it is obtained under a forest lease, 6CB, or by any other mode, 6CC.
The residuary entry 6CD covers any other forest produce not being timber, so timber never falls into it.

Where you meet it

A reader meets this in an application in Form No. 49B for a tax deduction and collection account number by a person collecting tax under section 206C.

What it names

Forms it names. Form No. 49B

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. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E) — Ministry of Finance 22 April 2025
Notification No. 36/2025 [F. No. 370142/11/2025-TPL] / SO 1825(E) — Ministry of Finance 22 April 2025
Notification No. 115/2024 [F. No. 370142/21/2024-TPL] / SO 4545(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 16 October 2024
Circular No. 11/2023 — Circular No. 11 of 2023 6 July 2023
Circular No. 10/2023 — Circular No. 10 of 2023 30 June 2023
Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 17 August 2022

← Notification No. 20 · Notification No. 19 →

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.