Case law › Notifications › 2012 › Notification No. GSR 926(E) [F. No. 2/6/2006-NS.II], dated 24-12-2012

Notification 24 December 2012

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

What this is

Notification No. GSR 926(E) [F. No. 2/6/2006-NS.II], dated 24-12-2012 was published on 24 December 2012. Its subject is Post Office Savings Account (Amendment) Rules, 2012 - Amendment in rule 4A.

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.

POST OFFICE SAVINGS ACCOUNT (AMENDMENT) RULES, 2012 - AMENDMENT IN RULE 4A
NOTIFICATION NO. GSR 926(E) [F. NO. 2/6/2006-NS.II], DATED 24-12-2012
In exercise of the powers conferred by section 15 of the Government Savings Banks Act, 1873 (5 of 1873), the Central Government hereby makes the following rules further to amend the Post Office Savings Account Rules, 1981, namely:—
1. (1) These rules may be called the Post Office Savings Account (Amendment) Rules, 2012.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In Post Office Savings Account Rules, 1981, in rule 4A, in the Table, —
(a) against serial number 1 relating to Single Account,—
(i) under column (5), for the entries, the following entries shall be substituted, namely :—
"Wages under NREG Act, Government benefits and deposits under these rules";
(ii) under column (6), in the entires, the words "and Wage Slip" shall be omitted;
(b) against serial number 2 relating to Joint Account,
(i) under column (5), for the entries, the following entries shall be substituted, namely:
"Wages under NREG Act, Government benefits and deposits under these rules";
(ii) under column (6), in the entries, the words "and Wage Slip" shall be omitted.
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What it names

Rules it names. Rule 4A 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. 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
G.S.R. 846(E) — Post Office Time Deposit (Second Amendment) Rules, 2011 - Amendment in rules 7 and 8 25 November 2011

← NOTIFICATION NO. 55/2012 [F.NO. 178/49/2009-ITA-I] · Notification No. 54/2012 →

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.