Case law › Notifications › 2016 › Notification No. 90 /2016/F.No.370142/26/2016-TPL / SO 3150(E)

Notification 5 October 2016

Notification No. 90 /2016/F.No.370142/26/2016-TPL / SO 3150(E)

Ministry of Finance

What this is

Notification No. 90 /2016/F.No.370142/26/2016-TPL / SO 3150(E) was published on 5 October 2016. Its subject is Ministry of Finance.

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 (25th Amendment) Rules, 2016, made under section 295 read with sub-section (2) of section 270AA of the Income-tax Act, 1961, insert a new rule 129 after rule 128. Rule 129 provides that an application to the Assessing Officer for immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No. 68. The notification also inserts Form No. 68 in Appendix-II after Form No. 67, calling for the applicant's particulars and PAN, the assessment year, the section under which the assessment or reassessment order was passed, the dates of the order and of its service, the income assessed, the tax and interest payable as per the notice of demand, the due date for payment and the challan details of amounts paid. The verification requires the applicant to declare that no appeal has been filed against the order and to undertake that no appeal shall be filed before the expiry of the period specified in section 270AA(4).

Who it reaches

Assessees seeking immunity from penalty under section 270A after an assessment or reassessment
Assessing Officers deciding applications for immunity
Chartered accountants and counsel advising whether to appeal or to apply for immunity
The Department's systems accepting Form No. 68

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.270A	s.439
s.270AA	s.440
s.276C	s.478
s.276CC	s.479
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 05th October, 2016
S.O. 3150 (E).— In exercise of the powers conferred by section 295 read with sub-section (2) of section 270AA 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 ( 25th Amendment) Rules, 2016. (2) They shall come into force on the 1st day of April, 2017.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rule 128, following rule shall be inserted, namely:- "129. Form of application under section 270AA.- An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of proceedings under section 276C or section 276CC shall be made in Form No.68.".

3. In the said rules, in Appendix-II, after Form No.67, the following form shall be inserted, namely:-

FORM No.68
Form of application under section 270AA(2) of the Income-tax Act, 1961

Personal Information
First Name | Middle Name | Last Name or Name of Entity | PAN
Flat/ Door/ Block No. | Name of Premises/ Building/ Village | Road/ Street/ Post Office | Area/ Locality | Town/City/District | State | Country | Pin Code | Phone No. with STD code/ Mobile No. | Email Address

Details of orders and payments

1 Assessment Year
2 Section under which assessment/reassessment* order is passed
3 Date of the assessment/reassessment* order
4 Date of service of the assessment/reassessment* order
5 Amount of income assessed as per the assessment/reassessment* order
6 Tax and interest payable as per notice of demand (in Rs.)
7 Due date for payment as per notice of demand
8 Details of amounts paid

Sl. No. | BSR Code | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Amount (Rs.)
(i) | | | |
(ii) | | | |
(iii) | | | |

Form of verification

I, ____________________________son/daughter* of_____________________ do hereby declare that what is stated above is true to the best of my information and belief. I further declare that no appeal has been filed in respect of the order mentioned in column 2 above. I also undertake that no appeal shall be filed in respect of the said order before the expiry of the period specified in section 270AA(4) of the Income-tax Act, 1961. I declare that I am making this application in my capacity as ____________________ and I am also competent to file this application and verify it.

Place | Signature |
Date | Seal (wherever applicable)

*Strike off whichever is not applicable"

[Notification No. 90 /2016/F.No.370142/26/2016-TPL]

DR. T. S. MAPWAL, Under Secy.

Note: The principal rules were published vide Notification S.O. 969 (E), dated 26th March, 1962 and last amended vide Notification S.O. 3145(E), dated 04th October, 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.

Digitally signed by HARINDRA KUMAR Date: 2016.10.07 11:11:13 +05'30'

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 Rules	Now, in the 2026 Rules
Rule 128	rule 76
Rule 129	rule 231

Forms it touches. Form No. 67, Form No. 68

From when

1 April 2017.

What to watch

The rules come into force on 1 April 2017.
The immunity application depends on the tax and interest in the notice of demand having been paid, since the Form requires the challan details.
The verification requires a declaration that no appeal has been filed and an undertaking not to file one before the period in section 270AA(4) expires, so the application and an appeal are alternatives.
The application must be in Form No. 68; no other form or letter answers rule 129.

Where you meet it

In an application in Form No. 68 filed with the Assessing Officer after an assessment order, and in the order granting or refusing immunity under section 270AA.

What it names

Forms it names. Form No. 67, Form No. 68

Rules it names. Rule 128 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.

Circular No. 5/2018 — Clarification on the immunity provided u/s 270AA of the income tax act 1961 16 August 2018

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.