Notification No. 267

After the scientific research programme approved under section 295

What this is

Notification No. 267 was published on 25 October 2004. Its subject is After the scientific research programme approved under section 295.

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 (Twelfth Amendment) Rules, 2004, made under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends rule 6 of the Income-tax Rules, 1962 and Forms No. 3CH and 3CJ in Appendix II. In sub-rule (5) of rule 6 a further proviso is inserted allowing the Principal Scientific Adviser to the Government of India to authorise an officer not below the rank of Deputy Secretary to issue such an order, after the scientific research programme has been approved by him. In clause (b) of sub-rule (7) a proviso is inserted requiring an officer so authorised by the prescribed authority, being the Principal Scientific Adviser, to submit the report to the Director General (Income-tax Exemptions). In Form No. 3CH and Form No. 3CJ the words "(Signature of the Prescribed Authority)" are substituted by "(Signature)", and a Note is added to each providing that in the case of a National Laboratory, University or Indian Institute of Technology the Form is to be signed by its Head, and that in the case of a specified person the Form may be signed by an officer not below the rank of Deputy Secretary authorised by the Principal Scientific Adviser to the Government of India.

Who it reaches

National Laboratories, Universities and Indian Institutes of Technology issuing approvals for sponsored scientific research
companies and other persons sponsoring approved scientific research programmes
the Principal Scientific Adviser to the Government of India and the officers he authorises
the Director General (Income-tax Exemptions), who receives the report

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 : 267

Section(s) Referred : Section 295

Date of Issue : 25/10/2004

Notification No. 267 of 2004, dt. 25th Oct., 2004

Income Tax Notification No: 267 (25-Oct-04) Income-tax (Twelfth Amendment) Rules, 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 (Twelfth Amendment) Rules, 2004.

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

2. In the Income-tax Rules, 1962,-

(A) in Part II, in rule 6,-

(a) in sub-rule (5), after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that the Principal Scientific Adviser to the Government of India may authorise an, officer who is not below the rank of a Deputy Secretary to issue such order, after the scientific research programme has been approved by him.";

(b) in sub-rule (7), in clause (b), the following proviso shall be inserted, namely:-

"Provided that the officer authorised by the prescribed authority, being the Principal Scientific Adviser to the Government of India, under sub-rule (5) shall submit such report to the Director General (Income-tax Exemptions)";

(B) in Appendix II,-

(a) in Form No. 3 CH,-

(i) for the brackets and words "(Signature of the Prescribed Authority)", the brackets and word "(Signature)" shall be substituted;

(ii) the following Note shall be inserted at the end, namely:-

"Note: 1. In the case of a National Laboratory or the University or the Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be.

2. In the case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy Secretary and who has been authorised by the Principal Scientific Adviser to the Government of India to issue such order.";

(b) in Form No. 3CJ,

(i) for the brackets and words "(Signature of the Prescribed Authority)" the brackets and words "(Signature)" shall be substituted;

(ii) the following Note shall be inserted at the end, namely:-

"Note: 1. In the case of a National Laboratory or the University or the Indian Institute of Technology, this Form shall be signed by the Head of the National Laboratory or the University or the Indian Institute of Technology, as the case may be.

2. In case of a specified person, this Form may be signed by an officer who is not below the rank of a Deputy Secretary and who has been authorised by the Principal Scientific Adviser to the Government of India to sign Form No. 3 CH.".

Note: The principal rules were published vide Notification No. S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (Eleventh Amendment) Rules, 2004 vide Notification No. S. O. 1067(E) dated 29th September, 2004.

File No.149/76/2004-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.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 6	rule 29, rule 30

Forms it touches. Form No. 3CH, Form No. 3CJ

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force from the date of publication in the Official Gazette.
The Principal Scientific Adviser may delegate the issue of the order only to an officer not below the rank of Deputy Secretary, and only after he himself has approved the programme.
An officer so authorised must send his report to the Director General (Income-tax Exemptions).
Forms No. 3CH and 3CJ now identify the signatory through the added Notes rather than by the words "Prescribed Authority".

Where you meet it

In the approval and report in Form No. 3CH or Form No. 3CJ produced when a deduction for payments to an approved scientific research programme is claimed.

What it names

Forms it names. Form No. 3, Form No. 3CJ

Rules it names. Rule 6 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. 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

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.