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Case law › Notifications › 2021 › Notification No. 118/2021 [F. No. 370142/47/2021-TPL] / GSR 713(E)
Notification 1 October 2021

Notification No. 118/2021 [F. No. 370142/47/2021-TPL] / GSR 713(E)

Income-tax (31st Amendment) Rules, 2021

What this is

Notification No. 118/2021 [F. No. 370142/47/2021-TPL] / GSR 713(E) was published on 1 October 2021. Its subject is Income-tax (31st Amendment) Rules, 2021.

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. 119/2021 [F. No. 225/76/2021-ITA.II] / SO 4207(E)  ·  Notification No. 117/2021 [F. No. 370142/44/2021-TPL] / GSR 661(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.