Notification No. 65 — Income-tax (Twelfth Amendment) Rules, 2009 - Amendment in rule 11N

What this is

Notification No. 65 was published on 2 September 2009. Its subject is Income-tax (Twelfth Amendment) Rules, 2009 - Amendment in rule 11N.

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 (Twelfth Amendment) Rules, 2009 amend sub-rule (2) of rule 11N of the Income-tax Rules, 1962. In clause (i) the figure '250' is substituted by the figures '3000'. In clause (ii), as printed, the word 'text' is to be substituted by the words 'air conditioned taxi'. Clause (iii) is deleted. Clause (iv) is substituted by a new clause providing that the out-station Chairman or Member may stay and claim reimbursement of rent in any State guest house, or for a single room in a medium range ITDC hotel such as Lodi Hotel, Qutab Hotel, Janpath Hotel, Ashoka Yatri Niwas, or a State Government run tourist hotel or hostel, or residential accommodation provided by a registered society such as the India International Centre or the India Habitat Centre, and that they would separately be entitled to reimbursement of food allowance at the rate of Rs. 500 per day.

Who it reaches

the Chairman and Members governed by rule 11N
out-station Members claiming rent and food allowance
the office settling their claims for reimbursement

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 (TWELFTH AMENDMENT) RULES, 2009 - AMENDMENT IN RULE 11N
NOTIFICATION NO. 65/2009 [F. NO. 49/22/2009-SO(TPL)], DATED 2-9-2009

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 (Twelfth Amendment) Rules, 2009.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In sub-rule (2) of rule 11N of the Income-tax Rules, 1962,-
(i) in clause (i), the figure "250" shall be substituted with the figures "3000",
(ii) in clause (ii), the work, "text" shall be submitted with the works, "air conditioned taxi",
(iii) clause (iii) shall be deleted,
(iv) clause (iv) shall be substituted with the following, namely :-

"The out-station Chairman or Member may stay and claim reimbursement of rent in any State guest house or for single room in medium range ITDC hotel like Lodi Hotel, Qutab Hotel, Janpath Hotel, Ashoka Yatri Niwas or State Government run tourist hotels/hostels or residential accommodation provided by registered societies like India international Centre or India Habitat Centre. They would separately be entitled for reimbursement of food allowance at the rate of Rs. 500/- per day".

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 11N	no counterpart recorded

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force on the date of their publication in the Official Gazette.
The figure in clause (i) rises twelvefold, from 250 to 3000.
Clause (iii) stands deleted, so whatever it allowed is no longer available.
The food allowance of Rs. 500 per day is expressly separate from the reimbursement of rent, and is not subsumed in it.
The amending words in clause (ii) as printed read 'the work, "text" shall be submitted with the works, "air conditioned taxi"', which is evidently corrupt; the Gazette text governs.

Where you meet it

A reader meets this where a claim for travel, accommodation or food allowance under rule 11N is settled.

What it names

Rules it names. Rule 11N 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. 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

← Notification No. 66 · Notification No. 64 →

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.