Case law › Notifications › 2018 › Notification No. 73/2018 [F. No. 370142/8/2018-TPL] / GSR 1055(E)

Notification 23 October 2018

Notification No. 73/2018 [F. No. 370142/8/2018-TPL] / GSR 1055(E)

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

What this is

Notification No. 73/2018 [F. No. 370142/8/2018-TPL] / GSR 1055(E) was published on 23 October 2018. Its subject is 16 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

In exercise of the power under sub-section (14) of section 144C of the Income-tax Act, 1961, the Central Board of Direct Taxes makes the Income-tax (Dispute Resolution Panel) (First Amendment) Rules, 2018, amending rule 14 of the Income-tax (Dispute Resolution Panel) Rules, 2009. In that rule, the words "Form No. 36B" are substituted by "Form No. 36 as contained in Appendix-II to the Income-tax Rules, 1962".

Who it reaches

Eligible assessees appealing against an order passed in pursuance of Dispute Resolution Panel directions
The Assessing Officer where he appeals against such directions
Counsel drafting appeals in transfer pricing and non-resident matters
Registry of the Income-tax Appellate Tribunal receiving these appeals

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.144C	s.275, s.532

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.

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

NOTIFICATION

New Delhi, the 23rd October, 2018

G.S.R. 1055(E).—In exercise of the powers conferred by sub-section (14) of section 144C 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 (Dispute Resolution Panel) Rules, 2009, namely:—

1. Short title and commencement.__(1) These rules may be called the Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018.

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

2. In the Income–tax (Dispute Resolution Panel) Rules, 2009, in rule 14, for the words , figures and letter "Form No.36B", the words, figures and letter "Form No.36 as contained in Appendix-II to the Income-tax Rules, 1962" shall be substituted.

[Notification No. 73/2018] [F. No. 370142/8/2018-TPL]

Dr. T. S. MAPWAL, Under Secy.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section (3), Sub-section (ii) vide notification number S.O. 2958(E), dated 20th November, 2009 and last amended vide Notification number S.O. 3324(E), dated 31st December, 2014.

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. 36

From when

23 October 2018.

What to watch

The rules come into force on the date of their publication in the Official Gazette, 23 October 2018; they are not retrospective.
The form for the purposes of rule 14 of the Dispute Resolution Panel Rules is now the Form No. 36 in Appendix II to the Income-tax Rules, 1962, and Form No. 36B is no longer used for it.
The amendment is to the Dispute Resolution Panel Rules, 2009 and not to the Income-tax Rules, 1962, although the form it points to is in Appendix II to the latter.
The note records the last previous amendment to the principal rules as S.O. 3324(E) dated 31 December 2014.

Where you meet it

In filing an appeal arising out of Dispute Resolution Panel directions, where the correct form must be used.

What it names

Forms it names. Form No. 36, Form No. 36B

Rules it names. Rule 14 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.

Circular No. 12/2024 — Guidance note 1/2024 on provisions of the direct tax vivad se vishwas scheme 2024 15 October 2024
Circular No. 8/2021 — Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961 30 April 2021
Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E) — Ministry of Finance 31 March 2021
Notification No. 87/ 2015/ F.No. 500/25/2014-SO/FTnTR-2(1)/SO 2965(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 30 October 2015
Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E) — Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Supersess 1 January 2015
Circular 9/2013 — Section 144C of the Income-tax Act, 1961 - Dispute resolution panel - Reference to - Clarification in respect of circula 19 November 2013

← Notification No. 74/2018 [F.No.370142/10/2018-TPL] / GSR 1068(E) · Notification No. 72/2018 [F. No. 370142/8/2018-TPL] / GSR 1054(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.