Case law › Notifications › 2016 › Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(E)

Notification 9 August 2016

Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(E)

Amendment of the Income-tax Rules-seeking PAN details of trustees and others in case of registration of trusts – modifications of Form 10A under Rule 17A

What this is

Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(E) was published on 9 August 2016. Its subject is Amendment of the Income-tax Rules-seeking PAN details of trustees and others in case of registration of trusts – modifications of Form 10A under Rule 17A.

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 (20th Amendment) Rules, 2016, made under section 295 read with clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961. In Appendix II, in Form 10A, item 4 is substituted so that the details of the author or founder are given as a table of serial number, name, address and Permanent Account Number, and item 6 is substituted so that the details of the trustee or manager are given in the same form, with the Permanent Account Number added.

Who it reaches

trusts and institutions applying for registration under section 12A
authors, founders, trustees and managers of such trusts, whose PAN must now be given
the Commissioner (Exemptions) processing registration applications
advisers preparing Form 10A

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.12A	s.332, s.347, s.348, s.349
s.295	s.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.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th August, 2016 INCOME-TAX S.O. 2671(E).— In exercise of the powers conferred by section 295 read with clause (aa) of subsection (1) of section 12A 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 (20thAmendment) Rules, 2016. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in the Appendix II, in Form 10A,— (i) for item 4, following item shall be substituted, namely:— "4. Details of the author(s)/ founder(s):— Sl. No. Name Address Permanent Account Number (PAN) ."; (ii) for item 6, following item shall be substituted, namely:- "6. Details of the trustee(s)/ manager(s):- Sl. No. Name Address Permanent Account Number (PAN) .". [Notification No. 67/2016/F. No. 370142/22/2016-TPL] NIRAJ KUMAR, Under Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification number S.O. 2226(E), dated the 28.06.2016. 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 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.

Forms it touches. Form No. 10A

From when

the date of its publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette.
The change requires the Permanent Account Number of each author or founder and of each trustee or manager to be furnished in the application.
Only items 4 and 6 of Form 10A are substituted; the rest of the form, and rule 17A under which it is filed, are untouched.
The principal rules were last amended by S.O. 2226(E) dated 28 June 2016.

Where you meet it

In the application for registration of a trust or institution in Form 10A and in the enquiry the Commissioner makes 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. 66/2016 [F. No.133/89/2015-TPL] / SO 2670(E) · Notification No. 65/2016 [F. No. 275/28/2015-IT (B)] / SO 2616(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.