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Case law › Notifications › 2014 › Notification No. 16/2014 [F.No.142/1/2014-TPL] / SO 835(E)
Notification 20 March 2014

Notification No. 16/2014 [F.No.142/1/2014-TPL] / SO 835(E)

Income-tax (Second Amendment) Rules, 2014 - Amendment in rule 6AAH

What this is

Notification No. 16/2014 [F.No.142/1/2014-TPL] / SO 835(E) was published on 20 March 2014. Its subject is Income-tax (Second Amendment) Rules, 2014 - Amendment in rule 6AAH.

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.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

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MINISTRY OF FINANCE ;
| . (DEPARTMENT OF REVENUE) .
. (CENTRAL BOARD OF DIRECT AXES} :
. NOTIFICATION ;
New Delhi, the 20thMarch, 2014 - ; . Oo ,
; FNCOME-TAX .
S.0. 835(E)} .— In exercise of the powers conferred by section 295 read with Section 35CCD of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Tax¢s hereby makes the following rules further to amend the Income-tax
" Rules, 1962, namely:-— ;
1. (1) These rules may be called the Income-tax (2nd Amendment) Rules, 2014. .
. (2) They shall come into force on the date of their publication in the Official Gazette.
2. Inthe Income-tax Rules, 1962, in rule 6AAH, — .
(A) for the clause (ii), the following clause shall be substituted, namely——
‘{ii) “Training institute” means a training institute, —
(a) set up by the Central Government or a State Government or a local authority; (b) affiliated to the National Council for Vocational Training or a State Council for Vocational Training; (c) affiliated to, or approved by, or empanelled by, the National Skill Development Agency; .
(d) affiliated to, or approved by, or empanelled by, the Central Government and certified by the Nationa! Council .
for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for ‘
Vocational Training; or (e) affiliated to, or approved by or empanelled by, the State Government and certified by the National Council for Vocational Training or a State Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training or, as the case may be, the State Council for Vocational
Training.’; (B) after clause (iv), the following clause shall be inserted, namely: — . .
. ‘(v) “National Skill Development Agency” means the agency constituted by the Government of India vide '
notification No. 14/27/2012-EC, dated the 6th June, 2013.’.
: [ Notification No. 16/2014/F. No. 142/1/2014-TPL]
J.SARAVANAN, Under Secy. (TPL) .
Note: The principal rules were published in the Gazette of India vide notification number S.O. 969{E), dated the ,
26th March, 1962 and last amended vide notification number S.O. 108(E), dated the 15th January, 2014. .
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Dethi-110064
- . aad Pubtisited by tie Controtier of Puttications, Dethi-? 10054.

Source: the department’s scanned file.

← Notification No. 17/2014 [F.No.196/53/2012-ITA-I] / SO 861(E)  ·  Notification No. 15/2014 [F.No.142/33/2013-TPL] / SO 834(E) →

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.