Notification No. 66/2016 [F. No.133/89/2015-TPL] / SO 2670(E)

What it does

Under sub-section (1B) of section 139 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the notification S.O. 1281(E) dated 27 July 2007. In para 5 of that notification, in clause (1), sub-clauses (c) and (d) are substituted. As substituted, sub-clause (c) covers a firm of Chartered Accountants or Company Secretaries or Cost Accountants or Advocates, if the firm has been allotted a permanent account number, and sub-clause (d) covers a Chartered Accountant or Company Secretary or Cost Accountant or Advocate or Tax Return Preparer, if he has been allotted a permanent account number.

Who it reaches

firms of Chartered Accountants, Company Secretaries, Cost Accountants and Advocates
individual professionals in those callings and Tax Return Preparers
taxpayers filing returns electronically through such persons
the Directorate of Systems administering the scheme

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.139	s.2, s.263, s.349

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.

उनका अितम सशोधन ᳰकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th August, 2016
S.O. 2670(E).—In exercise of the powers conferred by sub-section (1B) of section 139 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the
notification of the Government of India, Ministry of Finance (Department of Revenue), issued vide
S.O. 1281(E) dated the 27th July, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) dated the 27th July, 2007, namely:-
2. In the said notification, in para 5, in clause (1), for sub-clauses (c) and (d), the following
sub-clauses shall be substituted, namely:-
"(c) a firm of Chartered Accountants or Company Secretaries or Cost Accountants or Advocates, if the
firm has been allotted a permanent account number; or
(d) a Chartered Accountant or Company Secretary or Cost Accountant or Advocate or Tax Return
Preparer, if he has been allotted a permanent account number; or".
[Notification No. 66/2016/F. No.133/89/2015-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (ii), vide number S.O. 1281(E) dated the 27th July, 2007 and was last amended vide
notification number S.O. 2413(E) dated 22.09.2009.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

The notification states no commencement date; it operates from its publication in the Gazette.
Allotment of a permanent account number to the firm or to the individual is a condition in both substituted sub-clauses.
The substituted list widens the professions named, and expressly brings in Company Secretaries, Cost Accountants, Advocates and Tax Return Preparers.
The principal notification of 27 July 2007 was last amended by S.O. 2413(E) dated 22 September 2009; the rest of para 5 is unchanged and must be read from that notification.

Where you meet it

In the electronic filing of returns under the scheme notified under section 139(1B), where the eligibility of the person filing on the taxpayer's behalf is in question.

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. 68/2016 [F. No. 500/3/2012-FTD-II] / SO 2680(E) · Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(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.

What this is