Notification No. 52/2022 [F. No. 370142/4/2021-TPL] / SO 2161(E)

What it does

Acting under clause (i) of sub-rule (1) and sub-rules (5) and (6) of rule 2C, sub-rules (1), (5) and (6) of rule 5CA, clause (a) of sub-rule (1) and sub-rules (5) and (6) of rule 11AA, and clause (i) of sub-rule (1) and sub-rules (5) and (6) of rule 17A of the Income-tax Rules, 1962, the Central Board of Direct Taxes amends its Notification No. 30 of 2021, S.O. 1443(E) dated 1 April 2021. In the opening paragraph of that notification the words "and Commissioner of Income-tax (Exemption), Bengaluru" are omitted.

Who it reaches

trusts, institutions, funds and research associations applying for registration or approval under sections 12AB, 35, 80G and 10(23C)
the Commissioner of Income-tax (Exemption), Bengaluru
the authority left in place by the amended notification to deal with such applications

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.3	s.3

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(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th May, 2022
(INCOME-TAX)
S.O. 2161(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C, sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA and clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 17A of the Income tax Rules, 1962 the Central Board of Direct Taxes hereby amends the Notification Number 30 of 2021 (hereinafter referred to as the said Notification), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 1443(E), dated the 1st April, 2021, namely:-

2. In the said notification, in the opening paragraph, the words "and Commissioner of Income-tax (Exemption), Bengaluru" shall be omitted.

[Notification No. 52 /2022/F. No. 370142/4/2021-TPL]
NEHA SAHAY, Under Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 1443(E), dated the 1st April, 2021, which has not been amended so far.

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 2C	no counterpart recorded
Rule 5CA	no counterpart recorded
Rule 11AA	no counterpart recorded
Rule 17A	rule 181

From when

9 May 2022, the date of the notification.

What to watch

The notification carries no separate commencement clause; it is dated 9 May 2022.
The effect is to remove one named authority from the opening paragraph of Notification No. 30 of 2021; nothing is put in its place.
The rules cited — rules 2C, 5CA, 11AA and 17A — are the electronic filing and processing provisions for approvals and registrations of trusts and institutions.
The principal notification had not been amended before this, so it is to be read as issued on 1 April 2021 with this omission.

Where you meet it

In filing an application for registration or approval of a trust, fund or institution and in the order passed on it, where the competent authority is settled by Notification No. 30 of 2021 as amended.

What it names

Rules it names. Rule 11AA, 17A, 2C, 5CA 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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 51/2022 [F. No. 370142/4/2021-TPL] / GSR 343(E) · Notification No. 50/2022 [F. No. 370142/2/2022-TPL] / GSR 341(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.

What this is