Notification no. 13/2015 [F.No. 142/09/2013-TPL] / SO 424(E)

[To BE Published in the Gazette of INDIA, Extraordinary, Part II,

What this is

Notification no. 13/2015 [F.No. 142/09/2013-TPL] / SO 424(E) was published on 10 February 2015. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II,.

What it does

In exercise of the powers under sub-sections (1) and (2) of section 133 of the Finance Act, 2013, the Central Government amends the Commodities Transaction Tax Rules, 2013 by substituting rule 3. The substituted rule lists the agricultural commodities for the purposes of clause (7) of section 116 of that Act: sixty-one items, beginning with almond, barley, cardamom, castor seed, channa or gram, copra, coriander, cotton, guar seed and isabgul seed, and running through pulses and their dals, oilseeds, spices, millets, onion, potato, rice or paddy, wheat, raw jute, seedlac and rice bran, with small millets described by their several regional names.

Who it reaches

Persons trading in commodity derivatives on a recognised association
Recognised associations collecting commodities transaction tax
Brokers and members executing such trades
Assessing Officers examining a claim that a commodity is agricultural

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.3	s.3
s.116	s.236
s.133	s.252, s.261

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 10 February, 2015

Notification

S.O. 424 (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 133 of the Finance Act, 2013 (17 of 2013) (herein after referred to as the Act), the Central Government hereby makes the following rules to amend the Commodities Transaction Tax Rules, 2013, namely:-

1. (1) These rules may be called the Commodities Transaction Tax (First Amendment) Rules, 2014.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Commodities Transaction Tax Rules, 2013, for sub-rule 3, the following subrule shall be substituted, namely:-

"3. Agricultural commodities. ─ For the purposes of clause (7) of section 116 of the Act, the agricultural commodities shall be the following, namely:-

(i) Almond
(ii) Barley
(iii) Cardamom
(iv) Castor Seed
(v) Channa/ Gram
(vi) Copra
(vii) Coriander/ Dhaniya
(viii) Cotton
(ix) Guar Seed
(x) Isabgul Seed
(xi) Jeera (Cumin Seed)
(xii) Kapas
(xiii) Maize Feed/ Maize
(xiv) Pepper
(xv) Potato
(xvi) Rapeseed/Mustard Seed
(xvii) Raw Jute
(xviii) Red Chilli/ Chillies
(xix) Soya bean/seed
(xx) Soymeal
(xxi) Turmeric
(xxii) Wheat
(xxiii) Aniseed
(xxiv) Arhar Chuni
(xxv) Bajra
(xxvi) Betelnuts
(xxvii) Celeryseed
(xxviii) Chara or Berseem (Including Chara seed or Berseem seed)
(xxix) Cinnamon
(xxx) Cloves
(xxxi) Cotton pods
(xxxii) Cotton seed
(xxxiii) Ginger
(xxxiv) Gram Dal
(xxxv) Gram Husk (Gram Chilka)
(xxxvi) Groundnut
(xxxvii) Jowar
(xxxviii)Kulthi
(xxxix) Lakh (Khesari)
(xl) Linseed
(xli) Masur
(xlii) Methi
(xliii) Moth
(xliv) Mung
(xlv) Mung Chuni
(xlvi) Mung Dal
(xlvii) Nutmeg
(xlviii) Onion
(xlix) Peas
(l) Ragi
(li) Rice Bran
(lii) Rice or Paddy
(liii) Safflower
(liv) Seedlac
(lv) Sesamum (Til or Jiljilli)
(lvi) Small Millets (Kodan Kulti, Kodra, Korra, Vargu, Sawan, Rala, Kakun, Samai, Vari and Banti)
(lvii) Sunflower seed
(lviii) Tur (Arhar)
(lix) Tur Dal (Arhar dal)
(lx) Urad (Mash)
(lxi) Urad Dal.".

[Notification no. 13/2015, F.No. 142/09/2013-TPL]

(Gaurav Kanaujia)
Director to the Government of India

Note: Principal rules were published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated 19th June, 2013 vide notification number S.O. 1769(E) dated 19th June, 2013.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAOFDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF DIRECT TAXES)

New Delhi, the 18th February, 2015

CORRIGENDUM

INCOME-TAX

S.O. 565(E):- In the Notification of Government of India, Ministry of Finance, Department of Revenue, No. 13/2015, dated 10th February 2015 bearing S.O. 424 (E) and published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) (hereinafter referred as Gazette Notification):-

(i) at page no 3 of the Gazette Notification in English version, in sub-section (1) of section (1), for "2014" read "2015".

(ii) at page no 3 of the Gazette Notification in English version and at page no 1 of the Gazette Notification in Hindi version, in section (2), for "sub-rule " read "rule" at both the places.

2. The other contents of the Gazette Notification shall remain unchanged.

(Notification No. 18/2015/ F.No. 142/09/2013-TPL)

(Gaurav Kanaujia)
Director to the Government of India

From when

10 February 2015.

What to watch

The rules come into force on the date of their publication in the Official Gazette, 10 February 2015.
The list is exhaustive for the purposes of clause (7) of section 116, so a commodity not named in it is not an agricultural commodity for that provision.
Processed and derived forms are separately listed where they are meant to be covered, such as gram dal, gram husk, mung chuni, rice bran and soymeal, so the exact description matters.
The text carries at its end the corrigendum of 18 February 2015, which corrects the short title of these rules from 2014 to 2015 and the word "sub-rule" to "rule" in the commencement provision.
These are the Commodities Transaction Tax Rules, 2013, made under the Finance Act, 2013, and not the Income-tax Rules, 1962.

Where you meet it

In deciding whether a commodity derivative transaction attracts commodities transaction tax, and in the levy and collection made by the recognised association.

What it names

Rules it names. Rule 3 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.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

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.