Notification No. 216

Wealth-tax (First Amendment) Rules, 2007 - Amendments in rule 4A, substitution of rule 4AA and Form DA; insertion of Form DAA

What this is

Notification No. 216 was published on 7 August 2007. Its subject is Wealth-tax (First Amendment) Rules, 2007 - Amendments in rule 4A, substitution of rule 4AA and Form DA; insertion of Form DAA.

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.22D	no counterpart recorded
s.46	s.68

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.

Wealth-tax (First Amendment) Rules, 2007 - Amendments in rule 4A, substitution of rule 4AA and Form DA; insertion of Form DAA
NOTIFICATION NO. 216/2007 [F. NO. 142/11/2007-TPL], DATED 7-8-2007
In exercise of the powers conferred by section 46 of the Wealth-tax Act, 1957 (27 of 1957) (hereinafter referred to as the Act), the Central Board of Direct Taxes hereby makes the following rules further to amend the Wealth-tax Rules, 1957, namely:—
1. (1) These rules may be called the Wealth-tax (First Amendment) Rules, 2007.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Wealth-tax Rules, 1957,—
(a) in rule 4A,—
(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 DAA to the Assessing Officer of having made such application to the Commission.";
(b) for rule 4AA, the following rule shall be substituted, namely:—
"4AA. (1) The Settlement Commission shall, while calling for a report from the Commissioner under sub-section (2B) of section 22D, forward a copy of the application in Form DA (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 22D 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 section 22D.
(2) Where an application has not been declared invalid under sub-section (2C) of section 22D or an application has been allowed to be further proceeded with under sub-section (2D) of section 22D, the information contained in the Annexure to the application in Form DA and in the statements and other documents accompanying such Annexure shall be sent to the Commissioner."
(c) In Appendix II, for Form DA, the following Forms shall be substituted, namely:—
Form DA
Form DAA

What it names

Rules it names. Rule 4A, 4AA 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. 101/2019 [F.No.370142/25/2019-TPL]/GSR 885(E) — Ministry of Finance 29 November 2019
Notification No. 16 — Wealth-tax (Second Amendment) Rules, 2009 - Amendment in rule 3A 13 February 2009
Notification No. 15 — Wealth-tax (First Amendment) Rules, 2009 - Substitution of rule 8C 30 January 2009
Circular No. 262 — 1218. Board’s instruction contained in Circular dated 15-7-1963 to the effect that no penalty be levied if, at the time 14 September 1979

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.