Notification No. 165

I.t. (Sixteenth Amdt.) Rules, 2005

What this is

Notification No. 165 was published on 20 June 2005. Its subject is I.t. (Sixteenth Amdt.) Rules, 2005.

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

Under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Sixteenth Amendment) Rules, 2005, amending Form No. 2E in Appendix II to the Income-tax Rules, 1962. In item 18, after sub-item (c), a new sub-item (d) is inserted for the rebate under section 88D, with code 815. Items 22 to 32 are substituted by a new set: education cess (code 834), total tax payable, relief under section 89, balance tax payable, tax deducted at source on salaries and on others, advance tax paid with the bank branch, seven-digit BSR code, date of deposit, challan serial number and amount for each instalment period up to 15 September, 16 September to 15 December, 16 December to 15 March and 16 March to 31 March, tax paid during the previous year, interest payable under sections 234A, 234B and 234C with the total, self-assessment tax paid with the same challan particulars, and tax payable or refundable computed as (25 - 29 + 30 - 31).

Who it reaches

individuals and Hindu undivided families filing the return in Form No. 2E
persons claiming the rebate under section 88D
those paying advance tax or self-assessment tax, who must now give the BSR code and challan particulars

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.88D	no counterpart recorded
s.234A	s.423
s.234B	s.424
s.234C	s.425
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.

I.T. (SIXTEENTH AMDT.) RULES, 2005
Income-tax (Sixteenth Amendment) Rules, 2005 - Amendments in Form No. 2E of Appendix II to the Income-tax Rules, 1962
NOTIFICATION NO. 165/2005 [F. NO. 142/43/2004-TPL], DATED 20-6-2005
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 (Sixteenth Amendment) Rules, 2005.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II,—
(i) in Form No. 2E,—
(a) in item 18, after sub-item (c), the following sub-item shall be inserted, namely :—

"(d) Section 88D

815

";

(b) for items 22 to 32, the following items shall be substituted, namely:—

"22. Add : Education cess

834

23. Total tax payable (20+21+22)

835

24. Relief u/s 89

837

25. Balance tax payable (23-24)

841

26. Tax deducted at source (a) Salaries

868

(b) Others

872

27. Total of 26 above

873

28. Advance tax paid :

Name of the Bank Branch

BSR Code of Bank Branch (7 Digit)

Date of deposit (DDMMYY)

Serial No. of challan

Amount (Rs.)

Date of installment

Upto 15/9

16/9 to 15/12

16/12 to 15/03

16/03 to 31/03

Total

858

859

860

861

862

Amount

29. Tax paid during the previous year

(27+28)

892

30. Interest payable

Amount

(a) Section 234A

842

(b) Section 234B

843

(c) Section 234C

844

(d) Total interest (a+b+c)

846

31. Less self-assessment tax paid

Name of the Bank Branch

BSR Code of Bank Branch (7 Digit)

Date of deposit (DDMMYY)

Serial No. of challan

Amount (Rs.)

Total self-assessment tax paid

888

32. Tax payable/refundable

(25–29+30-31)

891

".

nn

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. 2E

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, which the text does not itself give.
Education cess appears as a distinct line in the computation of total tax payable.
The challan particulars, including the seven-digit BSR code of the bank branch and the serial number of the challan, must be filled in for each advance tax instalment and for self-assessment tax.
Interest under sections 234A, 234B and 234C is to be worked out in the Form itself and enters the final figure of tax payable or refundable.

Where you meet it

In the return of income filed in Form No. 2E and in the reconciliation of taxes paid against the challans reported in it.

What it names

Forms it names. Form No. 2E

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.

Circular No. 6/2004 — 6/2004 dated 06 12 2004 6 December 2004
Notification No. 289 — A notification under section 88B of the Income-tax Act, 1961 2 December 2004
Circular No. 783 — 1236. Clarification regarding waiver of interest claimed on the basis of Press Note dated 21-5-1996 18 November 1999
Circular No. 9 — 916. Clarification regarding treatment of tax paid under section 172(3)/(4) by a non-resident engaged in shipping busine 9 July 2001
Circular No. 676 — Section 211 l Instalments of Advance TAX 14 January 1994

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.