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Case law › Notifications › 2022 › Notification No. 21/2022] [F.No. 370142/8/2022-TPL] / GSR 231(E)
Notification 30 March 2022

Notification No. 21/2022] [F.No. 370142/8/2022-TPL] / GSR 231(E)

Income-tax (Fourth Amendment) Rules, 2022

What this is

Notification No. 21/2022] [F.No. 370142/8/2022-TPL] / GSR 231(E) was published on 30 March 2022. Its subject is Income-tax (Fourth Amendment) Rules, 2022.

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. 20/2022 [F. No.370142/9/2022-TPL] / S.O. 1494(E)  ·  Notification No. 17/2022 [F. No. 370142/14/2022-TPL] / GSR 229(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.