VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2015 › Notification No. 33/2015 [F.No.142 /14/2014-TPL] / SO 915(E)
Notification 1 April 2015

Notification No. 33/2015 [F.No.142 /14/2014-TPL] / SO 915(E)

[To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)]

What this is

Notification No. 33/2015 [F.No.142 /14/2014-TPL] / SO 915(E) was published on 1 April 2015. Its subject is [To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)].

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.

What it does

The Income-tax (Fourth Amendment) Rules, 2015, made under sub-sections (9) and (9A) of section 92CC read with section 295 of the Income-tax Act, 1961, substitute the first and second provisos to sub-rule (5) of rule 10MA of the Income-tax Rules, 1962. Under the substituted first proviso, where an application was filed on or before 31 March 2015, Form No. 3CEDA with proof of payment of the additional fee may be filed at any time on or before 30 June 2015 or the date of entering into the agreement, whichever is earlier. Under the substituted second proviso, where an agreement was entered into on or before 31 March 2015, Form No. 3CEDA with proof of payment of the additional fee may be filed at any time on or before 30 June 2015 and, notwithstanding rule 10Q, the agreement may be revised to provide for a rollback provision in accordance with rule 10MA.

Who it reaches

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.3s.3
s.92CCs.168
s.295s.533

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
[CENTRAL BOARD OF DIRECT TAXES]

Notification

New Delhi, the 1st day of April, 2015

INCOME-TAX

S.O. 915(E).- In exercise of the powers conferred by sub-sections (9) and(9A) of section 92CC read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1). These rules may be called the Income-tax (Fourth Amendment) Rules, 2015.

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

2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), in rule 10MA, in sub-rule (5), for the first proviso and the second proviso, the following provisos shall be substituted, namely:-

"Provided that in a case where an application has been filed on or before the 31st day of March, 2015, Form No. 3CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of June, 2015 or the date of entering into the agreement whichever is earlier:

Provided further that in a case where an agreement has been entered into on or before the 31st day of March, 2015, Form No. 3CEDA along with proof of payment of additional fee may be filed at any time on or before the 30th day of June, 2015 and, notwithstanding anything contained in rule 10Q, the agreement may be revised to provide for rollback provision in the said agreement in accordance with this rule."

[Notification No. 33/2015/ F.No.142 /14/2014-TPL]

(Amit Katoch)
Under Secretary (Tax Policy and Legislation-I)

Note. - The principal rules were published vide notification number S.O.969 (E), dated the 26th March, 1962 and last amended by Income-tax (Third Amendment) Rules, 2015 vide notification number S.O. 758(E), dated 14-03-2015.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.
Rule of the 1962 RulesNow, in the 2026 Rules
Rule 10MArule 111
Rule 10Qrule 115

Forms it touches. Form No. 3CEDA

From when

the date of publication in the Official Gazette.

What to watch

Where you meet it

In filing Form No. 3CEDA to seek rollback of an advance pricing agreement, and in the revision of an agreement already entered into.

What it names

Forms it names. Form No. 3CEDA

Rules it names. Rule 10MA, 10Q 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. 37/2015 [F.No.178/72/2006-ITA-I]/SO 994(E)  ·  Notification No. 32/2015 [F. No. 134/48/2010-TPL] / SO 892(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.