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Rule 130: Omission of certain rules and Forms and savings

The Income-tax Rules, 1962Central Act · 1962

[Omission of certain rules and Forms and savings.

(1) Rules 5A, 5AB, 6ABB, 12B, 12BA, [***][***] 16E, 16F, 18B, 18BB, 18BBA, 18DD, 18DDA, 20AB, 29AA, 29D, 37, 37E, 37F, 44A, 48, 123 and rule 124 shall be omitted.

(2) In Appendix II, Forms ITR-8, 2B, 2C, 2E, 3AA, 3AAA, 3BA, 4, 5, 5A, 10AA, 10C, 10CC, 10CCA, 10CCAA, 10CCAB, 10CCABA, 10CCAC, 10CCAD, 10CCAE, 10CCAF, 10CCAG, 10CCAH, 10CCAI, 10CCBA, 10CCBB, 10CCBBA, 10CCBC, 10CCBD, 10DB, 10DC, 10G, 10HA, 11, 11A, 12, 12A, 15-I, 15J, 16AA, 22, 24, 26, 27E, 30, 34A, 34B, 34BA, 37, 37EE, 37F, 37G, 37H, 37-I, 54, 55, 56A, 56AA, 56B, 56BA, 56C, 56CA, 56E, [***][***] 56G, 56H, 58A, 58B, 63, 63A and Form 63AA shall be omitted.

(3) Notwithstanding such omission, on and from the date of commencement of this rule—

(i) any proceeding pending before any income-tax authority, any Appellate Tribunal or any court, by way of appeal, reference or revision, shall be continued and disposed of as if rules and forms mentioned in sub-rule (1) and sub-rule (2) have not been omitted;

(ii) any agreement entered into, appointment made, approval given, recognition granted, direction, instruction, notification or order issued under the rules and Forms mentioned in sub-rule (1) and sub-rule (2) shall be deemed to continue in force as if rules and forms mentioned in sub-rule (1) and sub-rule (2) have not been omitted.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule130
Marginal noteOmission of certain rules and Forms and savings
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the IT (Twenty-first Amdt.) Rules, 2021, w.e.f. 29-7-2021.
  • omitted. "16D," omitted by the IT (Twenty-sixth Amdt.) Rules, 2023, w.r.e.f. 29-7-2021.
  • omitted. "16DD," omitted by the IT (Thirty-fifth Amdt.) Rules, 2021, w.r.e.f. 29-7-2021.
  • omitted. "56F," omitted by the IT (Twenty-sixth Amdt.) Rules, 2023, w.r.e.f. 29-7-2021.
  • omitted. "56FF," omitted by the IT (Thirty-fifth Amdt.) Rules, 2021, w.r.e.f. 29-7-2021.

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