Notification No. 10 — Income-tax (Third Amendment) Rules, 2009 - Amendment in NEW Appendix 1

What this is

Notification No. 10 was published on 19 January 2009. Its subject is Income-tax (Third Amendment) Rules, 2009 - Amendment in NEW Appendix 1.

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 (Third Amendment) Rules, 2009, amending the Table to New Appendix 1 of the Income-tax Rules, 1962. In Part A relating to tangible assets, under the heading III. Machinery and Plant, in item (3), a new sub-item (via) is inserted after sub-item (vi) and the entries relating to it, giving a depreciation rate of 50 per cent for a new commercial vehicle acquired on or after 1 January 2009 but before 1 April 2009 and put to use before 1 April 2009 for the purposes of business or profession, read with paragraph 6 of the Notes below that Table.

Who it reaches

businesses and professionals acquiring new commercial vehicles in the window 1 January 2009 to 31 March 2009
transport operators and fleet owners claiming depreciation
assessing officers verifying depreciation claimed in the depreciation schedule

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.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 (THIRD AMENDMENT) RULES, 2009 - AMENDMENT IN NEW APPENDIX 1
NOTIFICATION NO. 10/2009, DATED 19-1-2009

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 (Third Amendment) Rules, 2009
(2) They shall come into force on the 1st day of April, 2009.

2. In the Income-tax Rules, 1962, in the Table to New Appendix 1, in Part-A relating to TANGIBLE ASSETS, under the heading III. MACHINERY AND PLANT, in item (3), after sub-item (vi) and entries relating thereto, the following shall be inserted, namely:—

"(via) New commercial vehicle which is acquired on or after the 1st day of January, 2009 but before the 1st day of April, 2009 and is put to use before the 1st day of April, 2009 for the purposes of business or profession [See paragraph 6 of the Notes below this Table] 50".

[F. No. 142/01/09-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 New Appendix 1	no counterpart recorded

From when

1 April 2009.

What to watch

The rules come into force on 1 April 2009, while the acquisition and the putting to use must both fall before that date.
Both conditions must be met: the vehicle must be acquired on or after 1 January 2009 but before 1 April 2009 and also put to use before 1 April 2009.
The entry is confined to a new commercial vehicle; a used vehicle or one put to use later does not attract the 50 per cent rate.
The new sub-item is expressly to be read with paragraph 6 of the Notes below the Table to New Appendix 1.

Where you meet it

In the depreciation schedule of a return for assessment year 2009-10 and in the assessment of a claim of depreciation on commercial vehicles.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A transporter who buys a new lorry on 5 February 2009 and puts it to use on 20 March 2009 falls within sub-item (via) and takes depreciation at 50 per cent on it rather than the rate applicable to item (3) generally.

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. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025
Notification No. 132/2025 [F. No. 370142/34/2025-TPL] / G.S.R. 553(E) — Ministry of Finance 14 August 2025

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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.