Case law › Notifications › 2017 › Notification No. 42/2017[F.No.370 142/17/2017-TPL] / GSR 546(E)

Notification 2 June 2017

Notification No. 42/2017[F.No.370 142/17/2017-TPL] / GSR 546(E)

(To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (I)}

What this is

Notification No. 42/2017[F.No.370 142/17/2017-TPL] / GSR 546(E) was published on 2 June 2017. Its subject is (To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (I)}.

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

Made under section 295 of the Income-tax Act, 1961, the Income-tax (10th Amendment) Rules, 2017 amend rule 31 of the Income-tax Rules, 1962. In the Table to sub-rule (3) of rule 31, against serial number 1, in column 4, the words "31st day of May" are substituted by "15th day of June". Rule 31(3) fixes the last date for furnishing the certificate of tax deducted at source, so the due date at that serial number moves forward by a fortnight.

Who it reaches

deductors of tax at source who must issue the annual certificate
employees and other deductees awaiting the certificate
assessing officers and the TDS wing reckoning delay in issue of certificates

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.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.

(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)}

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)

Notification

New Delhi, dated the 2nd June 2017

INCOME-TAX

G.S.R 546(E).-In exercise of the powers conferred by 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 (10th Amendment) Rules, 2017.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 31, in sub-rule (3), in the Table, against serial number 1, in column 4, for the figures, letters and words "31st day of May" the following figures, letters and words "15th day of June" shall be substituted.

[Notification No. 42/2017, F.No.370 142/1712017-TPL]

(LAKSHMI NARANAN)
UNDER SECRETARY (TAX POLICY AND LEGISLATION)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number S.O. 1381(E), dated the 02.05.2017.

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 31	rule 215

From when

The date of publication in the Official Gazette (the notification is dated 2 June 2017).

What to watch

The rules come into force from the date of their publication in the Official Gazette.
The change is confined to serial number 1 of the Table to rule 31(3); the dates at the other serial numbers are untouched.
The extract does not reproduce the Table, so which certificate serial number 1 covers must be read from rule 31 itself.
The principal rules were last amended by S.O. 1381(E) dated 2 May 2017, so rule 31 is to be read as amended to that point.

Where you meet it

In the issue of the annual certificate of tax deducted at source, and in any question of late issue of that certificate or of the penalty for it.

What it names

Rules it names. Rule 31 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. 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. 44/2017 [F.No.370142/11/2017-TPL] / SO 1790(E) · Notification No. 7/2017 →

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.