Notification No. 33/2014 [F.No.133/1/2014-TPL]/S.O. 1902(E)

Income-tax ( 7th Amendment) Rules, 2014

What this is

Notification No. 33/2014 [F.No.133/1/2014-TPL]/S.O. 1902(E) was published on 25 July 2014. Its subject is Income-tax ( 7th Amendment) Rules, 2014.

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 department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 8/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1931(E) · Notification No. 2/2014 [F.No.27015/3/2013-SO(NAT.COM)]/SO 1873(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.