Notification No. 193

Income-tax (Fifth Amendment) Rules, 2007 - Amendments in rule 2CA and Form No. 56D

What this is

Notification No. 193 was published on 30 May 2007. Its subject is Income-tax (Fifth Amendment) Rules, 2007 - Amendments in rule 2CA and Form No. 56D.

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 Income-tax (Fifth Amendment) Rules, 2007 amend rule 2CA of the Income-tax Rules, 1962 and Form No. 56D in Appendix II. A proviso is inserted after sub-rule (1A) of rule 2CA providing that, in the case of applications received prior to 3 April 2001 where no order granting approval or rejecting the application had been passed as on 31 May 2007, the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General. The Explanation after sub-rule (3) is substituted so that 'Chief Commissioner or Director General' means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 in relation to any university or other educational institution or any hospital or other medical institution. In the Notes to Form No. 56D, item 1 is substituted to route the application to the Chief Commissioner or Director General so authorised, through the Commissioner of Income-tax or Director of Income-tax (Exemptions), and item 3 is widened by adding 'or any authority authorised by the Chief Commissioner or Director General'.

Who it reaches

universities and other educational institutions applying under sub-clause (vi) of clause (23C) of section 10
hospitals and other medical institutions applying under sub-clause (via)
applicants whose pre-3 April 2001 applications were still undecided on 31 May 2007
Chief Commissioners and Directors General authorised by the Board to act as prescribed authority

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.

INCOME-TAX (FIFTH AMENDMENT) RULES, 2007 - AMENDMENTS IN RULE 2CA AND FORM NO. 56D
NOTIFICATION NO. 193/2007 [F. NO. 153/41/2007-TPL], DATED 30-5-2007
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 (Fifth Amendment) Rules, 2007.
(2) They shall come into force from the 1st day of June, 2007.
2. In the Income-tax Rules, 1962, in rule 2CA,
(i) after sub-rule (1A), the following proviso shall be inserted, namely:—
"Provided that in case of applications received prior to 3rd day of April, 2001 where no order has been passed granting approval or rejecting the application as on 31st day of May, 2007, the prescribed authority under sub-clauses (vi) and (via) of clause (23C) of section 10 shall be the Chief Commissioner or Director General.".
(ii) after sub-rule (3), for the Explanation, the following Explanation shall be substituted, namely:—
"Explanation.— For the purposes of this rule, "Chief Commissioner or Director General" means the Chief Commissioner or Director General whom the Central Board of Direct Taxes may, authorise to act as prescribed authority, for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, in relation to any university or other educational institution or any hospital or other medical institution.";
(iii) in Appendix II to the Income-tax Rules, 1962, in Form No. 56D, in the Notes,—
(A) in item number 1, for the words "Chief Commissioner or Director General through the Commissioner or Director of Income-tax", the words, brackets, figures and letters "Chief Commissioner or Director General whom the Central Board of Direct Taxes may authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 through the Commissioner of Income-tax or Director of Income-tax (Exemptions)" shall be substituted;
(B) in item number 3, after the words "Chief Commissioner or Director General", the words "or any authority authorised by the Chief Commissioner or Director General" shall be inserted.

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

Forms it touches. Form No. 56D

From when

1 June 2007.

What to watch

The rules come into force from 1 June 2007.
The proviso is confined to applications received before 3 April 2001 on which no order stood passed as on 31 May 2007; a decided application is outside it.
The substituted Explanation makes the identity of the prescribed authority turn on the Board's authorisation, so the particular Chief Commissioner or Director General must be one so authorised.
The application in Form No. 56D is to be routed through the Commissioner or Director of Income-tax (Exemptions), and item 3 now admits an authority authorised by the Chief Commissioner or Director General.

Where you meet it

A reader meets this in an application for approval in Form No. 56D and in the order disposing of a long-pending application under clause (23C) of section 10.

What it names

Forms it names. Form No. 56D

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

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.