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Case lawNotifications2011 › G.S.R. 843(E)
Notification 25 November 2011

G.S.R. 843(E)

Post Office Recurring Deposit (Second Amendment) Rules, 2011 - Amendment in rules 9. 10, 11, 12 and insertion of tables 44 to 46

What this is

G.S.R. 843(E) was published on 25 November 2011. Its subject is Post Office Recurring Deposit (Second Amendment) Rules, 2011 - Amendment in rules 9. 10, 11, 12 and insertion of tables 44 to 46.

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.15s.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.

Post Office Recurring Deposit (Second Amendment) Rules, 2011 - Amendment in rules 9. 10, 11, 12 and insertion of tables 44 to 46
NOTIFICATION G.S.R. 843(E) [F.No. 1/7/2011-NS-II], dated 25-11-2011
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 Recurring Deposit Rules, 1981, namely:-
1. (1) These rules may be called the Post Office Recurring Deposit (Second Amendment) Rules, 2011.
(2) They shall come into force on the 1st day of December 2011.
2. In the Post Office Recurring Deposit Rules, 1981 (hereinafter referred to as the said rules), in rule 9,-
(a) in the Schedule under clause (a) of sub-rule (1), for the last entry, the following entries shall be substituted, namely:-

"From 1.3.2003 to 30.11.2011 (both dates inclusive)
....728.90

From 1.12.2011 onwards
....738.62";

(b) in the Schedule under clause (a) of sub-rule (2), for the last entry, the following entries shall be substituted, namely:-

"From 1.3.2003 to 30.11.2011 (both dates inclusive)
....728.90

From 1.12.2011 onwards
....738.62".

3. In rule 10 of the said rules, in sub-rule (2), in items (a) and (c), for the words and figures "Tables 1,2, 11,13, 17, 20, 22, 26, 29, 32, 35, 38 or 41", the figures and words "Tables 1, 2,11,13 17, 20, 22, 26, 29, 32, 35, 38, 41 or 44" shall be substituted.
4. In rule 11 of the said rules, in sub-rule (2), in items (b) and (c), for the words and figures "Tables 3, 4, 12, 14, 18, 21, 23, 27, 30, 33, 36, 39 or 42", the words and figures "Tables 3, 4,12,14,18, 21, 23, 27, 30, 33, 36, 39, 42 or 45" shall be substituted.
5. In rule 12 of the said rules,-
(a) in sub-rule (1), in item (b), in sub-item (ii), for the words and figures "Tables 5, 6, 7,8, 9 10,15, 16, 19, 24, 25, 28, 31, 34, 37, 40 or 43", the words and figures "Tables 5, 6, 7, 8, 9, 10, 15, 16, 19, 24, 25, 28, 31, 34, 37, 40, 43 or 46" shall be substituted.
(b) in sub-rule (3) and sub-rule (4), for the words and figures "Tables 5, 6, 7,8,9,10,15,16,19, 24, 25, 28, 31, 34, 37, 40 or 43", the words and figures "Tables 5, 6, 7, 8, 9, 10, 15, 16, 19, 24, 25, 28, 31, 34, 37,40,43 or 46" shall be substituted.
6. After Table 43 of the said rules, the following Tables shall be inserted, namely:-
"TABLE 44
(See Rule 10)
Amount, inclusive of interest, payable on an account opened on or after the 1st day of December, 2011 and continued, with monthly deposits, beyond the maturity period or maturity period as extended under sub-rule (1) of rule 7.

Number of completed years for which the account continued
Amount (Rupees) repayable on an account of Rs. 10 denomination

One year
924.80

Two years
1126.32

Three years
1344.46

Four years
1580.58

Five years
1836.17

Note: The amount repayable on an account of any other denomination shall be proportionate to the amount specified above.
TABLE 45
(See Rule 11)
Amount, inclusive of interest, repayable on an account opened on or after the 1st day of December, 2011 and continued, without any fresh monthly deposits, beyond the maturity period or maturity period as extended under sub-rule (1) of rule 7.

Number of completed years for which the account continued
Amount (Rupees) repayable on an account of Rs. 10 denomination

One year
799.50

Two years
865.41

Three years
936.75

Four years
1013.97

Five years
1097.55

Note: The amount repayable on an account of any other denomination shall be proportionate to the amount specified above,
TABLE 46
(See Rule 12)
Amount, payable to legal heir or nominee on the death of the depositor in a Five Year Recurring Deposit Account opened on or after the 1st day of December, 2011.

Number of deposits made
Amount (Rupee) for denomination of Rs.10
No. of deposits made
Amount (Rupees) for denomination of Rs.10

1 to 11
Deposits made
36
406.44

12
125.09
37
420.48

13
135.95
38
433.33

14
146.88
39
446.27

15
157.88
40
459.29

16
168.95
41
472.40

17
180.09
42
485.59

18
191.31
43
498.88

19
202.59
44
512.25

20
213.95
45
525.70

21
225.37
46
539.25

22
236.87
47
552.89

23
248.45
48
566.62

24
260.10
49
580.44

25
272.12
50
594.35

26
283.94
51
608.35

27
295.84
52
622.44

28
307.81
53
636.63

29
319.86
54
650.92

30
331.99
55
665.29

31
344.20
56
679.76

32
356.49
57
694.33

33
368.86
58
709.00

34
381.30
59
723.76

35
393.83
60
738.62

Note: The amounts shall be proportionate for other denominations".
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What it names

Rules it names. Rule 10, 11, 12, 7, 9 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.

← S.O. 2682(E)  ·  Notification No. [F.No. 1/12/2011-NS-II] →

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.