Notification No. 262 — Income-tax (Eleventh Amendment)…

What this is

Notification No. 262 was published on 16 October 2007. Its subject is Income-tax (Eleventh Amendment) Rules 2007-INSERTION of rule 117C.

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 Central Board of Direct Taxes, in exercise of the powers conferred by section 295 of the Income-tax Act, 1961, makes the Income-tax (Eleventh Amendment) Rules, 2007, inserting rule 117C in the Income-tax Rules, 1962 after rule 117B. Sub-rule (1) allows the Chief Commissioner or the Commissioner, by general or special order in writing, to authorise a Tax Recovery Officer to exercise or perform the powers and functions of an Assessing Officer under section 154 for rectifying any mistake apparent from the record in an order passed by the Assessing Officer under which a sum is payable and in respect of which the Tax Recovery Officer has drawn a certificate under section 222. Sub-rule (2) provides that the Tax Recovery Officer shall exercise or perform those powers and functions concurrently with the Assessing Officer.

Who it reaches

Tax Recovery Officers holding certificates drawn under section 222
Chief Commissioners and Commissioners issuing the authorising order
assessees against whom a recovery certificate has been drawn and who seek rectification
Assessing Officers whose section 154 jurisdiction becomes concurrent

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.154	s.287
s.222	s.413
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 (ELEVENTH AMENDMENT) RULES 2007-INSERTION OF RULE 117C

NOTIFICATION NO. 262/2007, DATED 16-10-2007

In exercise of the powers conferred by section 295 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 (Eleventh 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, after rule 117B, the following rule shall be inserted, namely:-

"117C. Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer.- (1) The Chief Commissioner or the Commissioner, by general or special order in writing, may authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 154 for rectifying any mistake apparent from record in respect of an order passed by the Assessing Officer consequent to which a sum is payable and the Tax Recovery Officer has drawn a Certificate under section 222 in respect of such sum.

(2) The Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.".

F No. 142/20/2007-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 117C	rule 226
Rule 117B	rule 224

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 Tax Recovery Officer's power arises only on a general or special order in writing of the Chief Commissioner or Commissioner.
The power is confined to rectification under section 154 of an order under which a sum is payable and for which a certificate under section 222 has been drawn.
The power is concurrent with, and not in substitution of, that of the Assessing Officer, so an application may still lie to the Assessing Officer.

Where you meet it

In a rectification application under section 154 filed after a recovery certificate has been drawn, and in recovery proceedings before the Tax Recovery Officer.

What it names

Rules it names. Rule 117B, 117C 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. 14/2023 — Standard operating procedure SOP for making application for recomputation of total income of a co operative society enga 27 July 2023
Notification: 17 Date of Issue: 26/2/2013 — Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified CIT to Exercise Concurren 26 February 2013
Circular No. 04/2012 — Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Authorizati 20 June 2012
Circular No. 7/2007 — 7/2007 dated 23 10 2007 23 October 2007
Notification No. 285 — S.O. No. 1743 (E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Ac 10 October 2006
Circular No. 725 — 136. Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment 16 October 1995

← Notification No. 257 · Notification No. 256 →

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.