Case law › Notifications › 2018 › Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E)

Notification 9 April 2018

Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]

What this is

Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) was published on 9 April 2018. 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 Central Board of Direct Taxes makes the Income-tax (Fourth Amendment) Rules, 2018 under section 139A read with section 295 of the Income-tax Act, 1961. In Appendix II to the Income-tax Rules, 1962, in Form No. 49A and Form No. 49AA, column number 4 and the entries relating to it are substituted by an item reading "Gender (for individual applicants only) Male Female Transgender (please tick as applicable)".

Who it reaches

Individual applicants for a permanent account number in India using Form No. 49A
Individual applicants who are not citizens of India using Form No. 49AA
Permanent account number service providers and their data entry systems
Applicants who identify as transgender

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.139A	s.2, s.262
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 9th April, 2018

Income-tax

G.S.R. 352(E).—In exercise of the powers conferred by section 139A 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. Short, title and commencement.— (1) These rules may be called the Income–tax (Fourth Amendment) Rules, 2018.

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

2. In the Income-tax Rules, 1962, in Appendix II, in Form number 49A and Form number 49AA, for column number 4 and entries relating thereto, the following item shall be substituted, namely:-

"4. Gender (for individual applicants only) Male Female Transgender (please tick as applicable)".

[Notification No. 18/2018/F.No. 370142/40/2016-TPL]

Dr. T. S. MAPWAL, Under Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification number S.O. 1517(E), dated the 06th April, 2018.

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.

Forms it touches. Form No. 49A, Form No. 49AA

From when

9 April 2018.

What to watch

The rules come into force on the date of their publication in the Official Gazette, 9 April 2018; they are not retrospective.
The gender column is now expressly limited to individual applicants, so a non-individual leaves it blank.
A third option, transgender, is added to the two that column 4 previously offered.
The note records the last previous amendment as S.O. 1517(E) dated 6 April 2018.

Where you meet it

In filling column 4 of the permanent account number application, whether Form No. 49A or Form No. 49AA, and in the particulars carried on the card issued.

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

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.