Case law › Notifications › 2016 › Notification No. 91 /2016 [F. No. 370142/27/2016-TPL] / SO 3160(E)

Notification 6 October 2016

Notification No. 91 /2016 [F. No. 370142/27/2016-TPL] / SO 3160(E)

Ministry of Finance

What this is

Notification No. 91 /2016 [F. No. 370142/27/2016-TPL] / SO 3160(E) was published on 6 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 Central Board of Direct Taxes makes the Income-tax (26th Amendment) Rules, 2016 under section 139A and section 285BA read with section 295 of the Income-tax Act, 1961, amending rules 114D and 114E of the Income-tax Rules, 1962. In clause (I) of sub-rule (1) of rule 114D the reference to "clauses (b)" is substituted by "clauses (a)". A new sub-rule (4) is inserted in rule 114D providing that the Principal Director General or Director General of Income-tax (Systems) shall specify the procedures, data structures and standards for secure capture and transmission of data and shall evolve and implement appropriate security, archival and retrieval policies in relation to the statement referred to in sub-clause (i) of sub-rule (1). In sub-rule (3) of rule 114E, the exclusion "(other than the person at Sl. No. 9)" is substituted by "(other than the persons at Sl. No. 10 and Sl. No. 11)".

Who it reaches

Persons required to furnish the statement of Form No. 60 declarations under rule 114D
Reporting persons filing the statement of financial transactions under rule 114E
The Directorate of Income-tax (Systems), which must specify the procedures and standards
Compliance staff maintaining the underlying records

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.139A	s.2, s.262
s.285BA	s.508
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 6th October 2016
S.O. 3160(E).—In exercise of the powers conferred by section 139A and section 285BA, 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 ( 26th Amendment) Rules, 2016.
(2) These rules shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 114D,—
(i) in sub-rule (1), in clause (I), for the word, brackets and letter "clauses (b)", the word, brackets and letter "clauses (a)" shall be substituted;
(ii) after sub-rule (3), the following shall be inserted, namely:—
"(4) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the procedures, data structures, and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies in relation to the statement referred to in sub-clause (i) of sub-rule (1).".
3. In the said rules, in rule 114E, in sub-rule (3), for the brackets, words and number "(other than the person at Sl. No. 9)", the brackets, words and numbers "(other than the persons at Sl.No.10 and Sl. No. 11)" shall be substituted.
[Notification No. 91 /2016/F. No. 370142/27/2016-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification S.O. 3150(E), dated the 05th 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.

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 114D	rule 160
Rule 114E	rule 237

From when

6 October 2016.

What to watch

The rules come into force from the date of their publication in the Official Gazette, 6 October 2016; they are not retrospective.
The exclusion in sub-rule (3) of rule 114E now runs by reference to serial numbers 10 and 11 instead of serial number 9, so which reporting persons are outside that sub-rule changes.
The new sub-rule (4) of rule 114D leaves the data structures, security, archival and retrieval standards to be specified by the Systems Directorate rather than by the rule itself.
The note records the last previous amendment as S.O. 3150(E) dated 5 October 2016.

Where you meet it

In furnishing the statement under rule 114D of declarations received in Form No. 60, and in the statement of financial transactions filed under rule 114E.

What it names

Rules it names. Rule 114D, 114E 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. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E) — Ministry of Finance 1 September 2022
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E) — Ministry of Finance 10 May 2022
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) — Ministry of Finance 30 August 2019
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 9 April 2018
Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E) — Ministry of Finance 27 June 2017
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017

← Notification No. 92/2016 [F. No. 142/20/2012-TPL] / SO 3179(E) · Notification No. 90 /2016/F.No.370142/26/2016-TPL / SO 3150(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.