Notification No.60/2016 [F.No.142/8/2016-TPL] /SO 2477(E)

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

What this is

Notification No.60/2016 [F.No.142/8/2016-TPL] /SO 2477(E) was published on 20 July 2016. Its subject is [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)].

What it does

Made under sub-sections (1) and (2) of section 199 of the Finance Act, 2016, the Income Declaration Scheme (Amendment) Rules, 2016 amend the Income Declaration Scheme Rules, 2016 by substituting serial numbers 1 and 2 and the entries relating to them in Form-1, the form of declaration. Serial number 1 as substituted calls for the declarant's name and address, with separate office and residence addresses, e-mail, telephone and mobile numbers. Serial number 2 introduces a filing status: whether the declaration is original or revised and, if revised, the receipt number and date of filing of the original Form-1 and the reasons for revision in not more than one hundred words.

Who it reaches

declarants under the Income Declaration Scheme, 2016
those wishing to revise a declaration already filed
the Principal Commissioners and Commissioners receiving declarations

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.199	s.390

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
New Delhi, the 20th July, 2016
NOTIFICATION
S.O.2477(E)- In exercise of the powers conferred by sub-section (1) and subsection (2) of section 199 of the Finance Act, 2016 (28 of 2016), the Central Board of Direct Taxes, makes the following rules further to amend the Income Declaration Scheme Rules, 2016 (hereinafter referred to as the principal rules) namely:-
1. (1) These rules may be called the Income Declaration Scheme, (Amendment) Rules, 2016.
(2) These rules shall come into force from the date of their publication in the Official Gazette.
2. In the principal rules, in Form-1, for serial numbers 1 and 2 and entries relating thereto the following serial numbers and entries shall be substituted, namely:-
"1. Name and address of the declarant
(a) Name ……………………………
(b) Address: Office……………………………………………………………….………
……………………………………………………………………………..
E-mail…………………………….Telephone No………………………
Residence…………………………………………………………………
…………………………………………………………………………….
Mobile No. …………………….Telephone No………………………..
2. Filing status
(a) Whether the declaration is original or revised
(b) If revised-
(i) Enter receipt No. and Date of filing original Form-1 (DD/MM/YYYY)
/ /
(ii) Reasons for revised declaration
(not exceeding 100 words)".
……………………………
(Notification No.60/2016, F.No.142/8/2016-TPL)
(Dr. T.S. Mapwal)
Under Secretary to the Government of India
Note:- The principal rules were published vide notification number S.O.1831(E), dated the 19th May, 2016.

From when

The date of publication in the Official Gazette (the notification is dated 20 July 2016).

What to watch

The rules come into force from the date of their publication in the Official Gazette.
The substitution opens the way to a revised declaration, which the earlier form did not provide for, and requires the original receipt number and date to be quoted.
The reasons for revision must be stated within one hundred words.
The form belongs to the Income Declaration Scheme Rules, 2016 and not to the Income-tax Rules, 1962, so its numbering stands apart from the ordinary forms.
The principal rules were published by S.O. 1831(E) dated 19 May 2016.

Where you meet it

In filing or revising a declaration in Form-1 under the Income Declaration Scheme, 2016 and in the acknowledgement issued on it.

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

← Notification No.59/2016 [F.No.142/8/2016-TPL] /SO 2476(E) · Notification No. 58/2016 [F.No.203/33/2015/ITA-II] →

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.