Notification No. 357 — Amendment of the Income-tax Rules under section 10 of the Income-tax Act, 1961

What this is

Notification No. 357 was published on 24 November 2006. Its subject is Amendment of the Income-tax Rules under section 10 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

Under section 295 read with sub-clauses (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (14th Amendment) Rules, 2006, substituting sub-rule (3) of rule 2CA of the Income-tax Rules, 1962. The substituted sub-rule (3) provides that an approval of the Central Board of Direct Taxes, or of the Chief Commissioner or Director General as the case may be, granted before 1 December 2006 shall at any one time have effect for a period not exceeding three assessment years. The limit of three assessment years is thus confined to approvals granted before that date.

Who it reaches

universities and other educational institutions and hospitals approved under sub-clause (vi) or (via) of clause (23C) of section 10
the Chief Commissioners and Directors General granting such approvals
assessing officers examining the period for which an approval holds good

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.10	s.11, s.19
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. 357/2006, DATED 24-11-2006

In exercise of the powers conferred by section 295, read with sub-clauses (vi) and (via) of clause (23C) of section 10 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 (14th Amendment) Rules, 2006.

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

2. In the Income-tax Rules, 1962 in rule 2CA, for sub-rule (3), the following sub-rule shall be substituted, namely:–

" (3) The approval of the Central Board of Direct Taxes or Chief Commissioner or Director General, as the case may be, granted before the 1st day of December, 2006 shall at any one time have effect for a period not exceeding three assessment years.".

[F. NO. 142/28/2006-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 2CA	no counterpart recorded

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, which the text does not itself give.
The three assessment year ceiling applies only to approvals granted before 1 December 2006; the substituted sub-rule says nothing about approvals granted on or after that date.
The words 'at any one time' mean the ceiling applies to each grant, not to the aggregate of successive approvals.

Where you meet it

In an institution's claim to exemption under clause (23C) of section 10 in its return, where the approval order and the years it covers are examined.

What it names

Rules it names. Rule 2CA 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. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

← Notification No. 358 · Notification No. 356 →

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.