GSR 882(E) — Taxman - Volume 195 [2010] 195 Taxman .

What this is

GSR 882(E) was published on 3 November 2010. Its subject is Taxman - Volume 195 [2010] 195 Taxman .

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

Acting under section 15 of the Government Savings Bank Act, 1873, the Central Government makes the Post Office Savings Account (Amendment) Rules, 2010, further to amend the Post Office Savings Account Rules, 1981. In rule 4, in the Table under the heading "A. Individuals Accounts", against Serial No. 1 relating to "Single Account", under column 2, the entry at clause (e) is deleted.

Who it reaches

holders of single Post Office Savings Accounts
post offices opening and operating savings accounts
depositors relying on the entry at clause (e) of that Table

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.15	s.15

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.

STATUTES

TAXMAN - VOLUME 195 [2010] 195 TAXMAN . . . (ST. )

RULES/AMENDMENT RULES
SAVINGS MATTER
Post Office Savings Account (Amendment) Rules, 2010 - Amendment in rule 4
NOTIFICATION NO. GSR 882(E), DATED 3-11-2010
In exercise of the powers conferred by section 15 of the Government Savings Bank Act, 1873 (5 of 1873), the Central Government hereby makes the following rules further to amend the Post Office Savings Account Rules, 1981, namely :—
Short title and commencement
1. (1) These rules may be called the Post Office Savings Account (Amendment) Rules, 2010.
(2) They shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 4
2. In the Post Office Savings Account Rules, 1981, in rule 4, in the Table under the heading "A. Individuals Accounts", against Serial No. 1, relating to "Single Account", under column 2, the entry at clause (e) shall be deleted.
nn

From when

the date of publication in the Official Gazette.

What to watch

The amendment rules come into force on the date of their publication in the Official Gazette.
The change is a deletion only, confined to clause (e) in column 2 against Serial No. 1 of the Table in rule 4; the rest of rule 4 stands.
The power exercised is section 15 of the Government Savings Bank Act, 1873, so these are not the Income-tax Rules, 1962.

Where you meet it

At the post office when opening or operating a single savings account, and in the account rules cited in the passbook.

What it names

Rules it names. Rule 4 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.

Circular No. 3/2025 — Income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961 20 February 2025
Notification No. GSR 926(E) [F. No. 2/6/2006-NS.II], dated 24-12-2012 — Post Office Savings Account (Amendment) Rules, 2012 - Amendment in rule 4A 24 December 2012
Notification No. 323(E) — Post Office Time Deposit (Amendment) Rules, 2012 - Amendment in rule 7 25 April 2012
Notification No. 322(E) — Post Office (Monthly Income Account) Amendment Rules, 2012 - Amendment in rule 8 25 April 2012
Notification No. 321(E) — Senior Citizens Savings Scheme (Amendment) Rules, 2012 - Amendment in rule 7 25 April 2012
Notification No. 320(E) — Post Office Recurring Deposit (Amendment) Rules, 2012 - Amendment in Rules 9, 10 11 and 12 25 April 2012

← Notification No. 84/2010 · Notification No. 83/2010 →

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.