Notification No. 122 — Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961

What this is

Notification No. 122 was published on 30 March 2005. 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 Central Board of Direct Taxes, in exercise of the powers conferred by section 295 of the Income-tax Act, 1961, makes the Income-tax (Ninth Amendment) Rules, 2005, amending the Income-tax Rules, 1962. In Appendix II, Form No. 27A is substituted. In Part VIA, rule 37EA is substituted by a new rule 37EA governing returns regarding tax collected at source on computer media under sub-section (5B) of section 206C. As substituted, where a person responsible for collecting tax under Chapter XVII-BB is required to file a return referred to in rule 37E on computer media, he must deliver it in accordance with such scheme as may be specified by the Board, within the time specified under rule 37E; the return on computer media must contain all the information required under rule 37E; and it must be accompanied by Form No. 27B furnishing the information specified in it.

Who it reaches

persons responsible for collecting tax at source under Chapter XVII-BB
collectors required to file returns under rule 37E on computer media
the Central Board of Direct Taxes, which is to specify the scheme
assessing officers receiving returns of tax collected at source

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. 122/2005, DATED 30-3-2005

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, 1962, namely:—
1. (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2005.
(2) They shall come into force from the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962,—
(a) in Appendix II,—
( i) for Form No. 27A, the following Form shall be substituted, namely:—
Form No. 27A &B
(b)in Part VIA, for rule 37EA, the following rule shall be substituted, namely:—
"37EA. Returns regarding tax collected at source on computer media under sub-section (5B) of section 206C—(1) Where a person responsible for collecting tax under Chapter XVII-BB is required to file any return referred to in rule 37E on computer media, such person shall deliver or cause to be delivered such return in accordance with such scheme as may be specified by the Board in this behalf within the time specified under rule 37E.
(2) The return filed on the computer media shall contain all the information required under rule 37E.
(3) The return filed on the computer media shall be accompanied by Form No. 27B furnishing the information specified therein.".

[F.No. 142/35/2004-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 37EA	no counterpart recorded
Rule 37E	no counterpart recorded

Forms it touches. Form No. 27A, Form No. 27B

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 manner of delivery on computer media is left to a scheme to be specified by the Board, so the rule alone does not state it.
The time limit is not separately fixed: it remains the time specified under rule 37E.
A return on computer media must be accompanied by Form No. 27B, and Form No. 27A stands substituted in Appendix II.

Where you meet it

In filing the return of tax collected at source on computer media, and in the accompanying Form No. 27B or Form No. 27A lodged with it.

What it names

Forms it names. Form No. 27A, Form No. 27B

Rules it names. Rule 37E, 37EA 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. 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. 123 · Notification No. 121 →

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.