Notification No. 02

What it does

The Income-tax (Second Amendment) Rules, 2005 amend Form No. 7 in Appendix II to the Income-tax Rules, 1962, the form having to do with recovery proceedings. In the beginning portion 'G.I.R. No.' is substituted by 'P.A.N.'. In paragraph 2 'Deputy Commissioner' is substituted by 'Joint Commissioner'. In paragraph 3 the words 'and one-half' are omitted. In paragraph 5 the reference to 'sections 222 to 229, 231 and 232' is substituted by 'sections 222 to 227, 229 and 232'. In paragraph 6 the alternative 'Deputy Commissioner (Appeals) of Income-tax/Commissioner of Income/tax (Appeals)' is replaced by 'Commissioner of Income-tax (Appeals)', and in paragraph 7 the list of appellate and administrative authorities is replaced by 'Joint Commissioner of Income-tax/Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of Income-tax'.

Who it reaches

Tax Recovery Officers issuing Form No. 7
assessees in default against whom recovery proceedings are taken
officers before whom an objection or appeal in recovery is taken

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.222	s.413
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.

NOTIFICATIION NO. 2/2005, DATED 7-1-2005

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, namely:—
1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2005.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 7—
(i) in the beginning portion, for the letters and word "G.I.R. No.", the letters "P.A.N." shall be substituted;
(ii) in paragraph 2, for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted;
(iii) in paragraph 3, the words "and one-half" shall be omitted;
(iv) in paragraph 5, for the words and figures "sections 222 to 229, 231 and 232", the words and figures "sections 222 to 227, 229 and 232" shall be substituted;
(v) in paragraph 6, for the words and brackets "Deputy Commissioner (Appeals) of Income-tax/Commissioner of Income/tax (Appeals)" the words and brackets "Commissioner of Income-tax (Appeals)" shall be substituted ;
(vi) in paragraph 7, for the words and brackets, "Deputy Commissioner (Appeals) of Income-tax/Deputy Commissioner of Income-tax Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of Income-tax", the words and brackets "Joint Commissioner of Income-tax/Commissioner of Income-tax (Appeals)/Chief Commissioner or Commissioner of Income-tax" shall be substituted.

[F.No.142/13/2004-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. 7

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette.
The identifier in the form moves from the General Index Register number to the Permanent Account Number.
Paragraph 5 no longer cites sections 228 and 231; the range is now sections 222 to 227, 229 and 232.
The omission of 'and one-half' in paragraph 3 changes a figure stated in the form, and the form as printed after this amendment must be used.
References to the Deputy Commissioner (Appeals) are dropped, leaving the Joint Commissioner and the Commissioner of Income-tax (Appeals) in the substituted text.

Where you meet it

A reader meets this in a notice or certificate in Form No. 7 served in the course of recovery under Chapter XVII-D.

What it names

Forms it names. Form No. 7

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. 262 — Income-tax (Eleventh Amendment) Rules 2007-INSERTION of rule 117C 16 October 2007
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. 03 · Notification No. 01 →

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.

What this is