Notification No. 111 — Income-tax (Eleventh Amendment) Rules

What this is

Notification No. 111 was published on 23 December 2008. Its subject is Income-tax (Eleventh Amendment) Rules, 2008 - Amendments in rule 114E and Form No. 61A.

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 section 285BA of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Eleventh Amendment) Rules, 2008. In sub-rule (3) of rule 114E of the Income-tax Rules, 1962, the words "Commissioner of Income-tax (Central Information Branch)" are substituted, at both places where they occur, by "Director of Income-tax (Central Information Branch)". In Form No. 61A, in Part A, item number 7, the same substitution is made. The effect is that the annual information return is to be furnished to, and addressed to, the Director of Income-tax (Central Information Branch) instead of the Commissioner.

Who it reaches

persons required to furnish an annual information return under section 285BA
banks, registrars, mutual funds and other specified filers under rule 114E
the Director of Income-tax (Central Information Branch) receiving the returns

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.285BA	s.508
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, 2008 - AMENDMENTS IN RULE 114E AND FORM NO. 61A

NOTIFICATION NO. 111/2008 (S.O. 2959(E) [F.NO. 133/91/2008-TPL], DATED 23-12-2008

In exercise of the powers conferred by section 295 read with section 285BA 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, 2008.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,—

in rule 114E, in sub-rule (3), for the words and brackets "Commissioner of Income-tax (Central Information Branch)" at both the places where they occur, the words and brackets "Director of Income-tax (Central Information Branch)" shall be substituted.

in Form No. 61A, in Part-A, in item number 7, for the words and brackets "Commissioner of Income-tax (Central Information Branch)", the words and brackets "Director of Income-tax (Central Information Branch)" shall be substituted.

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 114E	rule 237

Forms it touches. Form No. 61A

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 change is of the receiving authority only; the content and timing of the annual information return are untouched.
The substitution is made at both places in sub-rule (3) of rule 114E and in item 7 of Part A of Form No. 61A, so the Form and the rule move together.

Where you meet it

On the face of the annual information return in Form No. 61A and in the address to which it is furnished under rule 114E.

What it names

Forms it names. Form No. 61A

Rules it names. Rule 114E 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. 17/2023 [F. No. 500/05/2018-FT&TR-III] — Ministry of Finance 6 April 2023
Notification No.112/2022 [F. No. 370142/43/2022-TPL (Part 2)] / GSR 769(E) — Ministry of Finance 7 October 2022
Notification 78/2018 [F.No.500/05/2018-FT&TR-III] — Ministry of Finance 5 November 2018
Notification No. 4/2018 — DGIT(S)/ADG(S)-2/Notification/106/2018 5 April 2018
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017
Notification No. 27/2017/F. No. 370142/32/2017-TPL/G.S.R. 331(E) — 2 the Gazette of INDIA : Extraordinary [Part I—sec. 3(i)] 5 April 2017

← Notification No. 1 · Notification No. 110 →

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.