Notification No. 238

Income-tax (Ninth Amendment) Rules, 2007

What this is

Notification No. 238 was published on 30 August 2007. Its subject is Income-tax (Ninth Amendment) Rules, 2007.

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

In exercise of the powers under section 295 read with sub-section (3) of section 200 and the proviso to sub-section (3) of section 206C of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Ninth Amendment) Rules, 2007. The first proviso to sub-rule (1) of rule 31A is substituted so that where the deductor is an office of Government, or a company, or a person required to get his accounts audited under section 44AB in the immediately preceding financial year, or where the number of deductees' records in a quarterly statement for any quarter of the immediately preceding financial year is fifty or more, the person responsible for deducting tax at source, and the principal officer in the case of a company, shall deliver the quarterly statements on computer media, namely a 3.5 inch 1.44 MB floppy diskette or a CD-ROM of 650 MB capacity. The first proviso to sub-rule (1) of rule 31AA is substituted in identical terms for collectors and collectees' records.

Who it reaches

Government offices and companies deducting tax at source
persons whose accounts were audited under section 44AB in the preceding year
deductors and collectors with fifty or more records in any quarterly statement of the preceding year
principal officers of companies responsible for the filing

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.44AB	s.2, s.58, s.63
s.200	s.397
s.206C	s.2, s.390, s.394, s.395, s.397, s.398, s.400, s.402
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
NOTIFICATION NO. 238/2007, DATED 30-8-2007

In exercise of the powers conferred by section 295 read with sub-section (3) of section 200 and proviso to sub-section (3) of section 206C 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 (Ninth Amendment) Rules, 2007.
(2) They shall come into force with effect from the 1st day of September, 2007.
2. In the Income-tax Rules, 1962, -
(1) in the rule 31A, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:-
‘ Provided that where,-

the deductor is an office of Government: or

the deductor is a company; or

the deductor is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or

the number of deductees’ records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty,

the person responsible for deducting tax at source, and the principal officer in the case of a company shall deliver or cause to be delivered such quarterly statements on computer media (3.5" 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):";
(2) in rule 31AA, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:-
‘ Provided that where,-

the Collector is an office of Government: or

the Collector is a company; or

the Collector is a person required to get his accounts audited under section 44AB in the immediately preceding financial year; or

the number of collectees’ records in a quarterly statement for any quarter of the immediately preceding financial year is equal to or more than fifty,

the person responsible for deducting tax at source, and the principal officer in the case of a company shall deliver or cause to be delivered such quarterly statements on computer media (3.5" 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):";
[F. No. 142/26/2007-TPL]

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 31A	rule 219
Rule 31AA	rule 219

From when

1 September 2007.

What to watch

The rules come into force with effect from 1 September 2007.
The fifty-record test looks to any quarter of the immediately preceding financial year, not to the quarter being filed.
The permitted media are specified: a 3.5 inch 1.44 MB floppy diskette or a CD-ROM of 650 MB capacity.
The substituted proviso in rule 31AA speaks of the person responsible for deducting tax at source although the rule governs collection at source, which is a slip carried into the published text.

Where you meet it

In the quarterly TDS and TCS statements filed under rules 31A and 31AA and at the receiving counter where the media are accepted.

What it names

Rules it names. Rule 31A, 31AA 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.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 2/2025 — Extension of due date for filing of form no. 56F under the income tax act 1961 18 February 2025
Circular No. 18/2023 — Circular No. 1 g of 2023 20 October 2023
Circular No. 5/2021 — Order under section 119 of the income tax act 1961 25 March 2021
Circular No. 19/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 201 3 November 2020
Circular No. 10/2020 — Order under section 119 of the income tax act 1961 regarding reporting requirement under clause 30C and clause 44 of the 24 April 2020

← Notification No. 237 · Notification No. 236 →

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.