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Case law › Notifications › 2007 › Notification No. 194
Notification 30 May 2007

Notification No. 194

Income-tax (Sixth Amendment) Rules, 2007 - Substitution of rule 2C; Amendments in Form No. 56

What this is

Notification No. 194 was published on 30 May 2007. Its subject is Income-tax (Sixth Amendment) Rules, 2007 - Substitution of rule 2C; Amendments in Form No. 56.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

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 ActNow
s.10s.11, s.19
s.295s.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 (SIXTH AMENDMENT) RULES, 2007 - SUBSTITUTION OF RULE 2C; AMENDMENTS IN FORM NO. 56
NOTIFICATION NO. 194/2007 [F. NO. 153/41/2007-TPL], DATED 30-5-2007
In exercise of the powers conferred by section 295, read with sub-clauses (iv) and (v ) 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 (Sixth Amendment) Rules, 2007.
(2) They shall come into force from the 1st day of June, 2007.
2. In the Income-tax Rules, 1962,—
(i) for rule 2C, the following rule shall be substituted, namely:—
‘2C. Guidelines for approval under sub-clauses (iv) and (v) of clause (23C ) of section 10.—(1) The prescribed authority under sub-clauses (iv) and (v ) of clause (23C) of section 10 shall be the Chief Commissioner or Director General, to whom the application shall be made as provided in sub-rule (2).
(2) The application to be furnished under sub-clauses (iv) and (v) of clause ( 23C) of section 10 by a fund, trust or institution shall be in Form No. 56.
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 (iv) or sub-clause (v) of clause (23C) of section 10 in relation to any fund or trust or institution.’;
(ii) in Appendix II to the Income-tax Rules, 1962, in Form No. 56, in the Notes,—
(A) in item number 2, for the words and brackets "Director General Income-tax (Exemptions) through the Commissioner 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 (iv) or sub-clause (v) 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 4, for the words and brackets "Director General Income-tax (Exemptions) or any authority authorised by the Director General Income-tax (Exemptions)", the words "Chief Commissioner or Director General or any authority authorised by the Chief Commissioner or Director General" shall be substituted.

What it names

Forms it names. Form No. 56

Rules it names. Rule 2C 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. 197  ·  Notification No. 193 →

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.