Draft Rule 147 of the Income-tax Rules, 2026 provides that any general or special order issued by the Board under section 239(3)(a), where publication is considered necessary in public interest, must be disseminated through specified modes. These include publication in the Official Gazette, circulation to Chambers of Commerce and trade or professional associations on the Board’s mailing list, display on notice boards of tax authorities, and uploading on the official Income Tax Department website along with circulation through official social media or digital platforms. The rule ensures structured and transparent public dissemination of Board orders.
Extract of Rule No. 147 of Draft Income-tax Rules, 2026
Rule 147
Publication and circulation of Board’s order under section 239(3)(a).
Any general or special order of the Board issued under section 239(3)(a), the publication and circulation of which is, in the opinion of the Board, necessary in the public interest, shall be published and circulated in one or more of the following modes, namely :—
(i) publication of the order in the Official Gazette;
(ii) dispatching copies of the order to Chambers of Commerce and other trade or professional associations which are, for the time being, borne on the mailing list of the Board;
(iii) displaying copies of the order on the notice board of the office of every Chief Commissioner or Commissioner or Joint Commissioner and Assessing Officer;
(iv) uploading the copies of the order in the official website of the Income Tax Department and, circulation through official social media handles or other digital outreach platforms maintained by the Department.
