Notification No. 57/2022 [F. No. 370142/31/2021-TPL(Part III)] / GSR No. 404(E)

What it does

The Income-tax (Sixteenth Amendment) Rules, 2022, made under sub-section (1) of section 245W read with section 295 of the Income-tax Act, 1961. After rule 44F a new rule 44FA is inserted, headed 'Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W'. It provides that where an assessee, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, appeals to the High Court against a ruling pronounced or order passed by the Board for Advance Rulings, the form and manner of filing shall be the same as the applicable procedure laid down by the jurisdictional High Court for filing an appeal to that Court.

Who it reaches

assessees appealing against a ruling of the Board for Advance Rulings
Assessing Officers directed by the Principal Commissioner or Commissioner to appeal
Principal Commissioners and Commissioners giving such directions
counsel drafting High Court appeals from advance rulings

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.245W	s.389, s.532
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.

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st May, 2022
INCOME-TAX
G.S.R. 404(E).—In exercise of the powers conferred by sub-section (1) of section 245W 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 the Income-tax Rules, 1962, namely:––
1. Short title and commencement.––(1) This rule may be called the Income-tax (Sixteenth Amendment) Rules, 2022.
(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 44F, the following rule shall be inserted, namely:––
"44FA. Form and manner of filing appeal to the High Court on ruling pronounced or order passed by the Board for Advance Rulings under sub-section (1) of section 245W.–– The form and manner of filing appeal to the High Court under sub-section (1) of section 245W of the Act against a ruling pronounced or order passed by the Board for Advance Rulings by the assessee, or the Assessing Officer on the directions of the Principal Commissioner or Commissioner, shall be the same as provided in the applicable procedure laid down by the jurisdictional High Court for filing an appeal to the High Court.".
[F. No. 57/2022/ F. No. 370142/31/2021-TPL(Part III)]
SHEFALI SINGH, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E) dated 26th March, 1962 and were last amended vide notification number GSR 346(E) dated 10th May, 2022.
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 44FA	rule 202

From when

the date of its publication in the Official Gazette.

What to watch

The rules come into force from the date of their publication in the Official Gazette; there is no retrospective operation.
No departmental form is prescribed: the rule expressly adopts the jurisdictional High Court's own procedure, so the High Court rules govern form, fees and annexures.
A departmental appeal requires the direction of the Principal Commissioner or Commissioner before the Assessing Officer may file it.
The principal rules were last amended by G.S.R. 346(E) dated 10 May 2022.

Where you meet it

When filing or resisting an appeal in the High Court against a ruling or order of the Board for Advance Rulings under section 245W(1).

What it names

Rules it names. Rule 44F 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. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E) — Ministry of Finance 31 March 2026
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E) — (Central Board of Direct Taxes) 30 March 2026
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E) — Ministry of Finance 1 September 2025
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E) — Ministry of Finance 21 August 2025
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) — Ministry of Finance 18 August 2025
Notification No. 132/2025 [F. No. 370142/34/2025-TPL] / G.S.R. 553(E) — Ministry of Finance 14 August 2025

← Notification No. 59/2022 [F. No. 370142/11/2022-TPL] / S.O. 2602(E) · Notification No. 58/2022 [F.No.300196/12/2021-ITA-I] / SO 2501(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