Notification No. 86/2017 [F. No.370142/29/2017-TPL] GSR 1221(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]

What this is

Notification No. 86/2017 [F. No.370142/29/2017-TPL] GSR 1221(E) was published on 5 October 2017. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(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

The Income-tax (23rd Amendment) Rules, 2017, made under section 295 of the Income-tax Act, 1961, amend rule 11N. In sub-rule (2), clause (i), the figure "3000" is substituted by the words, letters and figures "Sitting fee of Rs. 6000", doubling the sitting fee prescribed by that clause.

Who it reaches

Members entitled to the sitting fee under rule 11N(2)(i)
The authority that pays the fee and accounts for it
Officers processing the payment of sitting fees
Auditors checking payments made under the rule

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 5th October, 2017

G.S.R. 1221(E).— In exercise of 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 (23rd Amendment) Rules, 2017.
(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 11N, in sub-rule (2), in clause (i), for the words, letters and figures "3000", the words, letters and figures "Sitting fee of Rs. 6000" shall be substituted.

[Notification No. 86/2017/F. No. 370142/29/2017-TPL]

PITAMBAR DAS, Director (TPL)

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 26.03.1962 and last amended vide notification number G.S.R 1028(E) dated 18.08.2017.

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 11N	no counterpart recorded

From when

5 October 2017, on publication in the Official Gazette.

What to watch

The rules come into force on the date of their publication in the Official Gazette, that is 5 October 2017; they are not retrospective.
The substituted text reads "Sitting fee of Rs. 6000", replacing a bare figure of 3000, so the wording as well as the amount changes.
No transitional provision is given for sittings held before the date of publication.
The note records that the principal rules were last amended by G.S.R. 1028(E) dated 18 August 2017.

Where you meet it

In the payment of a sitting fee under rule 11N and in the accounts of the body that pays it.

What it names

Rules it names. Rule 11N 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. 90/2017 [F.No.501/04/1992-FTD-I] / SO 3452(E) · Notification No. 85/2017[F. No. 200/24/2017-ITA-I] / SO 3129(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.