Notification No. 92/2016 [F. No. 142/20/2012-TPL] / SO 3179(E)

What it does

The Central Board of Direct Taxes makes the Income-tax (27th Amendment) Rules, 2016 under clause (b) of section 13B read with section 295 of the Income-tax Act, 1961, amending sub-rule (4) of rule 17CA of the Income-tax Rules, 1962. In clause (a) the word "and" at the end is omitted, and after clause (b) two new clauses are inserted: clause (c), a Government company as defined in clause (45) of section 2 of the Companies Act, 2013, and clause (d), a foreign source as defined in clause (j) of section 2 of the Foreign Contribution (Regulation) Act, 2010.

Who it reaches

Electoral trusts governed by rule 17CA
Government companies proposing to contribute to an electoral trust
Persons falling within the definition of a foreign source under the Foreign Contribution (Regulation) Act, 2010
Auditors and officers examining an electoral trust's receipts

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.2	s.2, s.346, s.355
s.13B	s.12
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 7th October, 2016
(Income-tax)
S.O. 3179(E).—In exercise of the powers conferred by clause (b) of section 13B, 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 (27thAmendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 17CA, in sub-rule (4),-
(i) in clause (a), the word "and" occurring at the end shall be omitted;
(ii) after clause (b), the following shall be inserted, namely:-
"(c) from a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of
2013); and
(d) from a foreign source as defined in clause (j) of section 2 of the Foreign Contribution (Regulation) Act,
2010 (42 of 2010).".
[Notification No. 92/2016/F. No. 142/20/2012-TPL]
ABHISHEK GAUTAM, Under Secy. (Tax Policy and Legislation)
Note.—The principal rules were published in the Gazette of India vide notification number S.O. 969(E), dated the 26th
March, 1962, and last amended by vide notification number S.O.3160(E) dated 6th 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.
HARINDRA KUMAR
Digitally signed by
HARINDRA KUMAR
Date: 2016.10.10
16:36:27 +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 17CA	rule 289

From when

7 October 2016.

What to watch

The rules come into force on the date of their publication in the Official Gazette, 7 October 2016; they are not retrospective.
Two further categories are added to the list in sub-rule (4) of rule 17CA, so the sub-rule must be applied to contributions from a Government company and from a foreign source as well.
The definitions are borrowed from other statutes, the Companies Act, 2013 and the Foreign Contribution (Regulation) Act, 2010, and those definitions govern.
The note records the last previous amendment as S.O. 3160(E) dated 6 October 2016.

Where you meet it

In an electoral trust's records of contributions received and in the scrutiny of those receipts against rule 17CA.

What it names

Rules it names. Rule 17CA 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. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← Notification No. 93/2016, No.149/251/2015-TPL / SO 3204(E) · Notification No. 91 /2016 [F. No. 370142/27/2016-TPL] / SO 3160(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