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Case law › Notifications › 2010 › Notification No. 2
Notification 12 January 2010

Notification No. 2

Income-tax (Thirteenth Amendment) Rules, 2009

What this is

Notification No. 2 was published on 12 January 2010. Its subject is Income-tax (Thirteenth Amendment) Rules, 2009.

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

This is a corrigendum to the Income-tax (Thirteenth Amendment) Rules, 2009, notified by notification number 94/2009 dated 18 December 2009 bearing S.O. 3245(E) and published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) of that date. Six corrections are made by page and line of the Gazette: at page 15, in the first line of para 1, "sub-section (2)" is to be read as "clause 2"; at page 20, in the sixth line of clause (B) of sub-rule (2), "amount attributable to official use of the vehicle provided that the following conditions are fulfilled" is to be read as "amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled"; at pages 21, 24 and 25, references to "clause (viii) of sub-section (2)" and "clause (vi) of sub-section (2)" are to be read as "sub-clause (viii) of clause 2" and "sub-clause (vi) of clause 2"; and at page 23, in clause (v) of sub-rule (7), "credit care" is to be read as "credit card". All other contents of the Gazette notification remain unchanged.

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
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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 (THIRTEENTH AMENDMENT) RULES, 2009
Corrigendum to Income-tax (Thirteenth Amendment) Rules, 2009
NOTIFICATION NO. 2/2010 [F. NO. 142/25/2009-SO(TPL)], DATED 12-1-2010

In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), number 94/2009 dated 18-12-2009 bearing S.O. 3245(E) and published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 18th December, 2009—
(i) at page 15 of the Gazette Notification, in first line of para 1, for ‘sub-section (2)’, read "clause 2";
(ii) at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule (2), for "amount attributable to official use of the vehicle pro-vided that the following conditions are fulfilled", read "amount of charges met or reimbursed by the employer as reduced by such higher amount attributable to official use of the vehicle provided that the following conditions are fulfilled";
(iii) at page 21 of the Gazette Notification, in first line of sub-rule (7), for "clause (viii) of sub-section (2)", read "sub-clause (viii) of clause 2";
(iv) at page 23 of the Gazette Notification, in second line of clause (v) of sub-rule (7), for "credit care", read "credit card";
(v) at page 24 of the Gazette Notification, in first line of clause (i) of sub-rule (8), for "clause (vi) of sub-section (2)", read "sub-clause (vi) of clause 2"; and
(vi) at page 25 of the Gazette Notification, in first line of sub-rule (9), for "clause (vi) of sub-section (2)", read "sub-clause (vi) of clause 2".
2. The other contents of the Gazette Notification shall remain unchanged.
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What to watch

Where you meet it

In the computation of perquisites in Form No. 16 and the salary computation in an employee's return for the year to which the Thirteenth Amendment Rules apply.

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. 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.