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Case law › Notifications › 2007 › Notification No. 242
Notification 14 September 2007

Notification No. 242

In the Notification vide S.O 1484 (E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) on 30th of August, 2007-

What this is

Notification No. 242 was published on 14 September 2007. Its subject is In the Notification vide S.O 1484 (E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) on 30th of August, 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

This is a corrigendum to S.O. 1484(E) published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) on 30 August 2007. In clause 1, sub-clause (1) of that notification, the citation "Income-tax (Ninth Amendment) Rules, 2007" is to be read as "Income-tax (Tenth Amendment) Rules, 2007". In the Note to that notification, the reference to the "(Eighth Amendment) Rules, 2007 vide Notification number S.O. 1044(E), dated the 27th June, 2007" is to be read as the "(Ninth Amendment) Rules, 2007 vide Notification number S.O. 1374(E) dated the 7th August, 2007".

Who it reaches

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.3s.3

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.

NOTIFICATION NO. 242/2007, DATED 14-9-2007
CORRIGENDUM
In the Notification vide S.O 1484 (E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) on 30th of August, 2007-

(I) In clause 1, in sub-clause (1), instead of "Income-tax (Ninth Amendment) Rules, 2007" read as "Income-tax (Tenth Amendment) Rules, 2007" and

(II) In the Note to the notification, instead of "(Eighth Amendment) Rules, 2007 vide Notification number S.O. 1044 (E), dated the 27th June, 2007" read as "(Ninth Amendment) Rules, 2007 vide Notification number S.O. 1374(E) dated, the 7th August, 2007".

[F.No.142/26/2007-TPL]

What to watch

Where you meet it

When citing the amendment rules of 30 August 2007 in a submission or an order, and when reconstructing the amendment history of the rule they amended.

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. 244  ·  Notification No. 241 →

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.