Notification 26 March 2007
Notification No. 083
Income-tax (Third Amendment) Rules, 2007
What this is
Notification No. 083 was published on 26 March 2007. Its subject is Income-tax (Third Amendment) Rules, 2007.
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 (Third Amendment) Rules, 2007, substituting Form No. 16, Form No. 16A and Form No. 27D in Appendix II to the Income-tax Rules, 1962 with new forms. The substituted forms themselves are not set out in the text available, which names them only.
Who it reaches
- deductors issuing certificates of tax deducted at source in Form No. 16 and Form No. 16A
- collectors issuing certificates of tax collected at source in Form No. 27D
- salaried employees and other deductees receiving these certificates
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.
INCOME-TAX (THIRD AMENDMENT) RULES, 2007
NOTIFICATION NO. 83/2007, DATED 26-3-2007
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 (Third Amendment) Rules, 2007.
(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, for Form No. 16, Form No. 16A and Form No. 27D, the following Forms shall be substituted, namely:-
Form 16
Form 16A
Form 27D
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. 16, Form No. 16A, Form No. 27D
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, so certificates issued after that date must be in the substituted forms.
- All three forms are substituted, not amended, so the earlier versions cease to be the prescribed forms.
- The text available names the forms without setting them out, so the contents of the substituted forms must be seen in Appendix II itself.
Where you meet it
In the certificate of tax deducted or collected at source handed to a deductee, and in a return where credit for that tax is claimed.
What it names
Forms it names. Form No. 16, Form No. 16A, Form No. 27D
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.
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.
