Notification No. 41/2019 [F.No.370142/5/2019-TPL]/GSR 375(E)

Ministry of Finance

What this is

Notification No. 41/2019 [F.No.370142/5/2019-TPL]/GSR 375(E) was published on 22 May 2019. Its subject is Ministry of Finance.

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 (4th Amendment) Rules, 2019, made under sub-section (1C) of section 197A read with section 295 of the Income-tax Act, 1961, insert a proviso in note 10 of Part II of Form No. 15H in Appendix II to the Income-tax Rules, 1962. Under the proviso, the person receiving the declaration shall accept it even where the declarant's income is higher than the income for which a declaration may otherwise be accepted under that note, provided the declarant is eligible for the rebate under section 87A and his tax liability will be nil after taking that rebate into account.

Who it reaches

Senior citizens furnishing a declaration in Form No. 15H
Banks, post offices and other payers who accept such declarations
Deductors deciding whether to deduct tax at source on interest and other sums
Assessing Officers examining declarations accepted by a payer

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.87A	s.156
s.197A	s.393, s.400, s.402
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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd May, 2019
INCOME-TAX
G.S.R. 375(E),— In exercise of the powers conferred by sub-section (1C) of section 197A 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.—
(i) This rule may be called the Income-tax (4th Amendment) Rules, 2019.
(ii) It shall come into force from the date of its publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 15H in Part II, in note 10, the following proviso shall be inserted, namely:—
"Provided that such person shall accept the declaration in a case where income of the assessee, who is eligible for rebate of income-tax under section 87A, is higher than the income for which declaration can be accepted as per this note, but his tax liability shall be nil after taking into account the rebate available to him under the said section 87A.".

[Notification No. 41/2019/F. No. 370142/5/2019-TPL]

SAURABH GUPTA, Under Secy. (Tax Policy & Legislation)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and were last amended vide notification G.S.R. No. 304(E), dated 12th April, 2019.

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. 15H

From when

the date of publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette; no retrospective effect is stated.
The relief lies in note 10 of Part II of Form No. 15H, which governs the payer's acceptance of the declaration, not the declarant's own eligibility conditions.
The payer must satisfy itself that the declarant's tax liability will be nil after the section 87A rebate; a declarant with income above the note's ceiling but a residual liability is still outside the proviso.
The Note records that the principal rules were last amended vide G.S.R. 304(E) dated 12 April 2019.

Where you meet it

At the bank or post office counter when a Form No. 15H declaration is submitted, and in the deductor's quarterly statement reporting declarations received.

What it names

Forms it names. Form No. 15H

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. 13 /2025 — Order under section 119 of tbe Income-tax Act, 1961 for waiver of interest payable under section 220(2) due to late paym 19 September 2025
Circular No. 20/2020 — Income tax deduction from salaries during the financial year 2020 21 under section 192 of the income tax act 1961 3 December 2020
Circular No. 1/2017 — Government of INDIA 2 January 2017
Notification No. S.O. 3288(E) [F. No. 275/27/2025-IT(B)] — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 18 July 2025
Notification No. 67/2025 [F. No. 275/38/2025-IT(B)] / S.O. 2768(E) — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 20 June 2025
Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 4 April 2025

← Notification No. 43 /2019/F.No.300196/72/2018-ITA-I/SO 1802(E) · Notification No. 40/2019 [F.No.503/1/2018-FT & TR-IV]/SO 1789(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.