Notification No. 2

Income-tax (Second Amendment) Rules, 2009 - Amendments in rule 5D and 5E

What this is

Notification No. 2 was published on 5 January 2009. Its subject is Income-tax (Second Amendment) Rules, 2009 - Amendments in rule 5D and 5E.

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 Income-tax (2nd Amendment) Rules, 2009 amend rule 5D and rule 5E of the Income-tax Rules, 1962. In each rule a new sub-rule (4A) is inserted, requiring the body concerned to furnish a statement to the Commissioner of Income-tax or Director of Income-tax by the due date of furnishing the return of income under sub-section (1) of section 139. The statement must contain a detailed note on the research work undertaken during the previous year, a summary of research articles published in national or international journals during the year, any patent or other similar rights applied for or registered during the year, and the programme of research projects to be undertaken in the forthcoming year with the financial allocation for that programme. Consequentially, in sub-rule (5) of rule 5D, in item (c), the words 'or a statement referred to in sub-rule (4A)' are inserted after 'scientific research', and in sub-rule (5) of rule 5E, in item (c), the same words are inserted after 'used for research'.

Who it reaches

scientific research associations approved under rule 5D
universities, colleges and other institutions covered by rule 5E
the Commissioner or Director of Income-tax receiving the statement
donors and funders relying on the continued approval of such bodies

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.35	s.45, s.66
s.139	s.2, s.263, s.349
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 (SECOND AMENDMENT) RULES, 2009 - AMENDMENTS IN RULE 5D AND 5E
NOTIFICATION NO. 2/2009, DATED 5-1-2009

In exercise of the powers conferred by section 295 read with clauses ( ii) and (iii) of sub-section (1) of section 35 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 (2nd Amendment) Rules, 2009.
(2) They shall come into force with effect from the 1st day of April, 2009.
2. In the Income-tax Rules, 1962,—
(A) in rule 5D,-
(a) after sub-rule (4) the following sub-rule shall be inserted, namely:—
"(4A) The scientific research association shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of Income-tax or Director of Income-tax containing -
(i) a detailed note on the research work undertaken by it during the previous year;
(ii) a summary of research articles published in national or international journals during the year;
(iii) any patent or other similar rights applied for or registered during the year;
(iv) programme of research projects to be undertaken during the forthcoming year and the financial allocation for such programme";
(b) in sub-rule (5), in item (c), after the words "scientific research", the words, brackets, figure and letter "or a statement referred to in sub-rule (4 A)" shall be inserted;
(B) in rule 5E,-
(a) after sub-rule (4), the following sub-rule shall be inserted, namely:—
"(4A) The university, college or other institution shall, by the due date of furnishing the return of income under sub-section (1) of section 139, furnish a statement to the Commissioner of Income-tax or Director of Income-tax containing -
(i) a detailed note on the research work undertaken by it during the previous year;
(ii) a summary of research articles published in national or international journals during the year;
(iii) any patent or other similar rights applied for or registered during the year;
(iv) programme of research projects to be undertaken during the forthcoming year and the financial allocation for such programme";
(b) in sub-rule (5), in item (c), after the words "used for research", the words, brackets, figure and letter "or a statement referred to in sub-rule (4A)" shall be inserted.

[F. No. 142/16/2008-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 5D	rule 33
Rule 5E	rule 34

From when

1 April 2009.

What to watch

The rules come into force with effect from 1 April 2009, so the first statement falls due with the return for the previous year then current.
The statement is tied to the due date under sub-section (1) of section 139, not to the date of actual filing.
The amendment to sub-rule (5), item (c), of each rule brings the new statement within the consequence for which that item provides, so a default in the statement is not without effect.
The obligation is on the association or institution itself, and is separate from the audit and accounts requirements already in the rules.

Where you meet it

A reader meets this when the continued approval of a research association or institution is examined, or when the Commissioner or Director calls for the annual research statement alongside the return.

What it names

Rules it names. Rule 5D, 5E 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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No. 3 · Notification No. 1 →

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.