Notification No. GSR 254(E)

254 e the ministry of finance department of revenue central board of direct taxes tax assistant group c posts recruitment amendment rules 2018

What this is

Notification No. GSR 254(E) was published on 21 March 2018. Its subject is 254 e the ministry of finance department of revenue central board of direct taxes tax assistant group c posts recruitment amendment rules 2018.

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 by the President under the proviso to article 309 of the Constitution, these rules amend the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group C Posts, Recruitment Rules, 2015. In the Schedule to those rules, in column 4, the heading "Pay Band and Grade Pay" is replaced by "Level in the Pay Matrix", and the entry "Pay Band-1, Rs. 5200-20200 + Grade Pay of Rs. 2400" is replaced by "Level 4 in the Pay Matrix (Rs. 25500-81100)". In the further column dealing with the feeder posts, the words "Pay Band-1" are replaced by "Level 1 (Rs. 18000-56900), Level 2 (Rs. 19900-63200) and Level 3 (Rs. 21700-69100) in the Pay Matrix".

Why it was issued

The explanatory memorandum states that following the recommendations given effect by the CCS (Revised Pay) Rules, 2016 dated 25 July 2016, the Department of Personnel and Training issued instructions by Office Memorandum No. AB.14017/13/2016-Estt.(RR) dated 9 August 2016 to replace the existing pay band and grade pay by the new pay structure, and this amendment carries that out.

Who it reaches

candidates for and holders of Tax Assistant Group C posts in the Central Board of Direct Taxes
officials in the feeder grades from which those posts are filled
the recruitment and establishment wing administering the 2015 Recruitment Rules

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

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.

NOTIFICATION
New Delhi , the 21 st March, 20 18
G.S.R. 254(E).-In exercise of the powers conferred by the proviso to article 309 of the Constitution, the
President hereby makes the following rules to amend the Ministry of Finance, Department of Revenue, Central Board of
Direct Taxes, Tax Assistant Group C Posts, Recruitment Rules, 2015, namely:-
I . (i) The rules may be called The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes,
T,IX AssistaI1l Group C posts, Recruitment (Amendment) Rules, 2018.
(ii) They shall be come into force on the date of their publication in the Official Gazette.
2. In the Sched ule to the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax
A~~ nl Group C posts, Recruitment Rules, 20 15, the fo llowing shall be amended namely-
(i) In column 4:
a) for the existing entries in Heading "Pay Band and Grade Pay", the words "Level in the Pay Matrix"
shall be substituted.
b) for the words and figures "Pay Band-I, Rs. 5200-20200 + Grade Pay of Rs. 2400" the word and
figure " Level 4 in the Pa y Matrix (Rs. 25500-81100)" shall be substituted.
(ii) In Column It:
a) for the words and figure "Pay Band-I" the words and figure "Level 1(Rs. 18000-56900), Level 2
(Rs. 19900-63200) and LeveI3(Rs. 21700-69100) in the Pay Matrix" shall be substituted.
EXPLANATORY MEMORANDUM
Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group C posts,
Recruitment Rules, 2015 were notified in the Gazette of India vide G.S.R. 990(E), dated 18
th Deceinber, 2015.
Foll owing the recommendations of CCS (Revised Pay) Rules, 2016 dated 25th luly, 2016 the Government had issued
in structi ons vide DoPT OM No. AB. 14017/13/20L6-Estt.(RR), dated 9th August, 2016 to amend the existing Pay Band
and Grade Pay by the new Pay St.rueture.
[F. No. HRD/CM/I 2410212016- 1 7(Pt.)/Dy. No. 166f2018-Ad.Vll]]
JATT SINGH MEENA , Under Secy.
Footnote: The principal rules we re published vide notification number G.S .R. 990(E), dated the 18th December, 20L5 in
the Gazette of India, Part II, Section 3, Sub-section (i), dated L 8. 12.20 15.
Uploaded by Ote. of Printing at Government oflndia Press, Ring Road, Mayapuri, New Delhi-I 10064
and Published by the Controller of Publications. Delhi-I 10054. A L 0 K Digitally signed
by ALOK KUMAR
KU M A R Date: 2018.03.26
15:00:14 +05'30'

From when

The date of publication in the Official Gazette (the notification is dated 21 March 2018).

What to watch

The rules come into force on the date of their publication in the Official Gazette.
This is a service rule made under article 309 of the Constitution, not a rule under the Income-tax Act; it touches recruitment, not tax.
The change is one of nomenclature and pay structure only — pay band and grade pay give way to levels in the pay matrix — with no alteration of eligibility or method of recruitment in the extract.
The scan is poor and several words and figures in the extract are mangled; the column number for the second amendment is printed as "It", so the Schedule itself should be consulted for the column.

Where you meet it

In the recruitment and promotion of Tax Assistants in the income-tax department, and in the Schedule to the 2015 Recruitment Rules as it now reads.

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. GSR 253(E) · Notification No. 14/2018 [F. No. 370142/32/2017-TPL]/GSR 221(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.