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Case law › Notifications › 2009 › Notification No. 37
Notification 21 April 2009

Notification No. 37

Income-tax (Eleventh Amendment) Rules, 2009 - Amendment in NEW Appendix 1

What this is

Notification No. 37 was published on 21 April 2009. Its subject is Income-tax (Eleventh 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

In exercise of the powers under section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Eleventh Amendment) Rules, 2009, amending the Income-tax Rules, 1962. In the Table to New Appendix I, in Part A relating to tangible assets, under heading III Machinery and Plant, in sub-item (via) of item (3), the words and figures "1st day of April, 2009" are substituted by "1st day of October, 2009" at both the places where they occur. The amendment therefore shifts the qualifying date in that depreciation entry by six months.

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.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 (ELEVENTH AMENDMENT) RULES, 2009 - AMENDMENT IN NEW APPENDIX 1
NOTIFICATION NO. 37/2009 [F.No.142/01/2009-TPL], DATED 21-4-2009

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) These rules may be called the Income-tax (Eleventh Amendment) Rules, 2009.

(2) They shall come into force with effect from the 1st day of April, 2010.

In the Income-tax Rules, 1962, in the Table to New Appendix 1, in Part-A relating TANGIBLE ASSETS, under the heading III, MACHINERY AND PLANT, in sub-item (via) of item (3), for the words and figures "1st day of April, 2009", the words and figures "1st day of October, 2009" shall be substituted at both the places.

From when

1 April 2010.

What to watch

Where you meet it

In the depreciation schedule of the return of income, in the tax audit particulars of depreciation, and in an assessment where the rate applied to plant and machinery is checked.

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. 38  ·  Notification No. 36 →

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.