Notification No. 215

Income-tax (Ninth Amendment) Rules, 2007 - Amendments in rule 44C; substitution of rule 44CA and Form No. 34B; insertion of Form No. 34BA

What this is

Notification No. 215 was published on 7 August 2007. Its subject is Income-tax (Ninth Amendment) Rules, 2007 - Amendments in rule 44C; substitution of rule 44CA and Form No. 34B; insertion of Form No. 34BA.

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

By the Income-tax (Ninth Amendment) Rules, 2007, made under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends rule 44C, substitutes rule 44CA and Form No. 34B, and inserts Form No. 34BA in the Income-tax Rules, 1962. In rule 44C the heading "Form of application for settlement of case" is substituted by "Form of application for settlement of case and intimation to the Assessing Officer", and a new sub-rule (4) requires the assessee, on the date on which he makes the application to the Settlement Commission, to intimate the Assessing Officer in Form No. 34BA of having made it. The substituted rule 44CA provides that the Settlement Commission, while calling for a report from the Commissioner under sub-section (2B) of section 245D, shall forward a copy of the application in Form No. 34B, other than the Annexure and the statements and other documents accompanying that Annexure, together with a copy of the order under sub-section (1) of section 245D or an intimation in respect of an application deemed to have been allowed to be proceeded with under sub-section (2A) of that section; and that where an application has not been declared invalid under sub-section (2C) or has been allowed to be further proceeded with under sub-section (2D) of section 245D, the information in the Annexure and the accompanying statements and documents shall be sent to the Commissioner. In Appendix II, Form No. 34B is substituted and Form No. 34BA is inserted.

Who it reaches

assessees applying to the Settlement Commission under section 245C
Assessing Officers, who must now receive intimation in Form No. 34BA on the day the application is made
Commissioners of Income-tax reporting to the Settlement Commission
the Settlement Commission in forwarding the application and the Annexure

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.245D	no counterpart recorded
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 (Ninth Amendment) Rules, 2007 - Amendments in rule 44C; substitution of rule 44CA and Form No. 34B; insertion of Form No. 34BA
NOTIFICATION NO. 215/2007 [F. NO. 142/11/2007-TPL], DATED 7-8-2007
In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act), 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 (Ninth Amendment) Rules, 2007.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,—
(a) in rule 44C,—
(i) for the heading "Form of application for settlement of case", the heading "Form of application for settlement of case and intimation to the Assessing Officer" shall be substituted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely :—
"(4) The assessee shall, on the date on which he makes the application to the Settlement Commission, intimate in Form No. 34BA to the Assessing Officer of having made such application to the Commission.";
(b) for rule 44CA, the following rule shall be substituted, namely :—
"44CA. (1) The Settlement Commission shall, while calling for a report from the Commissioner under sub-section (2B) of section 245D, forward a copy of the application in Form No. 34B (other than the Annexure and the statements and other documents accompanying such Annexure) along with a copy of the order under sub-section (1) of section 245D or, as the case may be, an intimation in respect of an application deemed to have been allowed to be proceeded with under sub-section (2A) of that section 245D.
(2) Where an application has not been declared invalid under sub-section (2C) of section 245D or an application has been allowed to be further proceeded with under sub-section (2D) of section 245D, the information contained in the Annexure to the application in Form No. 34B and in the statements and other documents accompanying such Annexure shall be sent to the Commissioner."
(c) in Appendix II, for Form No. 34B, the following Forms shall be substituted, namely :—
Form No. 34B
Form No. 34BA

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 44C	no counterpart recorded
Rule 44CA	no counterpart recorded

Forms it touches. Form No. 34B, Form No. 34BA

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.
The intimation in Form No. 34BA must go to the Assessing Officer on the very date the application is made to the Commission.
The Annexure to Form No. 34B and its accompanying statements and documents are withheld from the Commissioner at the stage of the report under sub-section (2B) of section 245D, and are sent only after the application survives sub-section (2C) or is allowed to proceed under sub-section (2D).
Form No. 34B stands substituted, so an application must be made in the new form.

Where you meet it

In an application for settlement in Form No. 34B, in the Form No. 34BA filed with the Assessing Officer the same day, and in the Commissioner's report before the Settlement Commission.

What it names

Forms it names. Form No. 34B, Form No. 34BA

Rules it names. Rule 44C, 44CA 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.

GSR 820(E) — Rules/amendment Rules 6 October 2010
Notification No. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025

← Notification No. 216 · Notification No. 213 →

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.