Notification No. 197 — Income-tax (Seventh Amendment) Rules, 2007 - Amendments in rule 17A and Form No. 10A

What this is

Notification No. 197 was published on 30 May 2007. Its subject is Income-tax (Seventh Amendment) Rules, 2007 - Amendments in rule 17A and Form No. 10A.

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 (Seventh Amendment) Rules, 2007 amend rule 17A of the Income-tax Rules, 1962 and Form No. 10A in Appendix II. In rule 17A the reference to 'clause (a)' is substituted by 'clause (aa) of sub-section (1)', and in clause (a) of that rule the words 'Chief Commissioner or' are omitted from the proviso. In Form No. 10A, in the heading occurring below the form, the reference to 'section 12A(a)' is substituted by 'clause (aa) of sub-section (1) of section 12A', and the words 'Chief Commissioner or' are omitted.

Who it reaches

trusts and institutions applying for registration under section 12A
persons preparing and filing Form No. 10A
Commissioners of Income-tax dealing with registration applications

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.12A	s.332, s.347, s.348, s.349
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 (SEVENTH AMENDMENT) RULES, 2007 - AMENDMENTS IN RULE 17A AND FORM NO. 10A
NOTIFICATION NO. 197/2007 [F.NO. 142/7/2007-TPL], DATED 30-5-2007
In exercise of the powers conferred by section 295, read with section 12A 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 (Seventh Amendment) Rules, 2007.
(2) They shall come into force from the 1st day of June, 2007.
2. In the Income-tax Rules, 1962,—
(1) in rule 17A,—
(i) for the word, brackets and letter "clause (a)", the words, brackets, letters and figure "clause (aa) of sub-section (1)" shall be substituted;
(ii) in clause (a), in the proviso, the words "Chief Commissioner
or" shall be omitted.
(2) in Appendix II, in Form No. 10A,—
(i) in the heading occurring below Form No. 10A, for the word, figures, letters and brackets "section 12A(a)", the words, brackets, letters and figures "clause (aa) of sub-section (1) of section 12A" shall be substituted;
(ii) the words "Chief Commissioner or" shall be omitted.

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 17A	rule 181

Forms it touches. Form No. 10A

From when

1 June 2007.

What to watch

The rules come into force from 1 June 2007, so applications made on or after that date are governed by the amended rule and form.
The omission of 'Chief Commissioner or' in both the rule and the form leaves the Commissioner as the authority named there.
The change of statutory reference from clause (a) to clause (aa) of sub-section (1) of section 12A must be carried into the heading of Form No. 10A as filed.

Where you meet it

A reader meets this in an application for registration of a trust or institution filed in Form No. 10A and in the order disposing of it.

What it names

Forms it names. Form No. 10A

Rules it names. Rule 17A 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.

Circular No. 1/2026 — Circular No. 0 l /2026 23 March 2026
Circular No. 7/2024 — Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 25 April 2024
Circular No. 2/2024 — Order under section 119 of the income tax act 1961 5 March 2024
Circular No. 17/2023 — Order under section 119 of the Income-tax Act, 1961 9 October 2023
Circular No. 6/2023 — Clarification regarding provisions relating to charitable and religious trusts 24 May 2023
Circular No. 22/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a 1 November 2022

← Notification No. 198 · Notification No. 194 →

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.