VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2020 › Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E)
Notification 29 May 2020

Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E)

Income-tax (12th Amendment) Rules, 2020

What this is

Notification No. 31/2020 [F. No. 370142/32/2019-TPL] / GSR 338(E) was published on 29 May 2020. Its subject is Income-tax (12th Amendment) Rules, 2020.

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.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 32/2020 [F.No. 370142/17/2020-TPL] / SO 1879(E)  ·  Notification No. 30/2020 [F. No. 370142/20/2020-TPL] / GSR 329(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.