Case law › Notifications › 2021 › Notification No. 109/2021 [F. No. 370142/27/2021-TPL (Part I)] / GSR 627(E)

Notification 13 September 2021

Notification No. 109/2021 [F. No. 370142/27/2021-TPL (Part I)] / GSR 627(E)

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

What this is

Notification No. 109/2021 [F. No. 370142/27/2021-TPL (Part I)] / GSR 627(E) was published on 13 September 2021. 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 (29th Amendment) Rules, 2021 under the second proviso to clause (i) of sub-section (1) of section 142 read with section 295 of the Income-tax Act, 1961, inserting new rule 12F after rule 12E of the Income-tax Rules, 1962. Rule 12F prescribes that the income-tax authority for the purposes of the second proviso to section 142(1)(i) shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.

Who it reaches

Persons who have not furnished a return and may be called upon to do so under section 142(1)(i)
Income-tax Officers and higher authorities so authorised by the Board
The Board, which must issue the authorisation
Advisers responding to a notice calling for a return

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.142	s.268
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 13th September, 2021

G.S.R. 627(E).—In exercise of the powers conferred by second proviso to clause (i) sub-section (1) of section 142 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 Income-tax Rules, 1962, namely:-

1. Short title and commencement.- (1) These rules may be called the Income-tax (29th Amendment) Rules, 2021.

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

2. In the Income-tax Rules, 1962, after rule 12E, the following rule shall be inserted, namely:-

"12F. Prescribed income- tax authority under second proviso to clause (i) of sub-section (1) of section 142.- The prescribed income-tax authority under second proviso to clause (i) of sub-section (1) of section 142 shall be an income-tax authority not below the rank of Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as such authority for the purposes of that clause.".

[Notification No. 109/2021/F. No. 370142/27/2021-TPL (Part I)]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation

Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification GSR 623(E), dated the 10th September, 2021.

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.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 12F	rule 170
Rule 12E	rule 175

From when

13 September 2021.

What to watch

The rules come into force from the date of publication in the Official Gazette, 13 September 2021; they are not retrospective.
Rank alone is not enough: the officer must both be not below the rank of Income-tax Officer and hold a Board authorisation for that clause.
The rule prescribes the authority only; the conditions in the second proviso to section 142(1)(i) itself are unchanged.
The note records the last previous amendment as G.S.R. 623(E) dated 10 September 2021.

Where you meet it

On a notice under section 142(1)(i) calling for a return from a person who has not filed one, when the authority issuing it is checked.

What it names

Rules it names. Rule 12E 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.

Notification No. 19/2022 [F. No. 370142/15/2022-TPL] / SO 1468(E) — Ministry of Finance 30 March 2022
Notification No. 25/2021 [F. No. 187/3/2020-ITA-I] / SO 1437(E) — New Delhi, the 31st March, 2021 31 March 2021
Notification No. 7/2021 [F. No. 370149/154/2019-TPL] / SO 742(E) — New Delhi, the 17th February, 2021 17 February 2021
Notification No. 79/2020 [F. No.187/2/2019-ITA-I]/ SO 3304(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 25 September 2020
Notification No. 65/2019 [F.No.187/2/2019-ITA-I] /SO 3279(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 13 September 2019
Notification No. 55/2019 [F.No. 225/79/2019-ITA.II] / SO 2672(E) — Ministry of Finance 26 July 2019

← Notification No. 112/2021 [F. No. 370142/39/2021-TPL] / SO 3801(E) · Notification No. 105/2021 [F. No. 370149/158/2021-TPL] / GSR 623(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.