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Case law › Notifications › 2007 › Notification No. 270
Notification 7 November 2007

Notification No. 270

Income-tax (Thirteenth Amendment) Rules, 2007—AMENDMENT in rule 2BB

What this is

Notification No. 270 was published on 7 November 2007. Its subject is Income-tax (Thirteenth Amendment) Rules, 2007—AMENDMENT in rule 2BB.

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 (Thirteenth Amendment) Rules, 2007, made under section 295 read with sub-clause (ii) of clause (14) of section 10 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends rule 2BB of the Income-tax Rules, 1962. In Part II, in rule 2BB, in sub-rule (2), in the Table, against serial number 12, in column 2 relating to the name of the allowance, the word "coal" is omitted. The entry at that serial number therefore stands, but without the word "coal" in its description of the allowance.

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.10s.11, s.19
s.295s.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 (THIRTEENTH AMENDMENT) RULES, 2007—AMENDMENT IN RULE 2BB

NOTIFICATION NO. 270/2007, DATED 7-11-2007

In exercise of the powers conferred by section 295 read with sub-clause (ii) of clause (14) of section 10 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 (Thirteenth 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, in Part II, in rule 2BB, in sub-rule (2), in the Table, against serial number 12, in column 2 relating to name of allowance, the word "coal" shall be omitted.

[F.No. 142/29/2007-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 RulesNow, in the 2026 Rules
Rule 2BBrule 280

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In the exempt allowances shown in Form No. 16 and in the salary computation in the return of income.

What it names

Rules it names. Rule 2BB 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. 271  ·  Notification No. 269 →

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.