SIMPLIFICATION AND PLANNED ISSUE OF NOTIFICATIONS - WHY SO MANY- WHY CANNOT BE MADE PERIODIC AND CONSOLIDATED

Issue of notifications is in fact a serious task and it must be taken seriously by concerned authorities. However, unfortunately we find that various authorities are issuing notifications in very casual, unplanned manner causing large number of notifications within short period.

For example, on this website with search for notifications under law category 'Income Tax' we find 12008 results on 17:13 hours on 23.04.26.

We find on first two pages 40 notifications starting from 24.03.26 to 16.04.26 means within 24 days.

We find notification on same or similar subject issued on the same day or within few days. Many are signed by the same officer e.g. PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation has signed many notifications.

It is time to organize function of issue of notifications more systematically so that issue of notifications is not in a haphazard, casual, and unplanned manner.

Many notifications of similar nature can be clubbed and covered in one notification.

This will reduce manpower requirement for all concerned- authorities, users of notifications.

Head notes / indications about notifications on first two pages on this website were as follows at the time of search:

No. 64/2026 - Dated: 16-04-2026 - IT Income Tax

Corrigendum - Notification No. 22/2026 dated 20th March, 2026

No. 63/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 52/2026 dated 30 March 2026 regarding Income Tax Return Form U

No. 62/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 50/2026 dated 30 March 2026 regarding Income Tax Return Form 7

No. 61/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 49/2026 dated 30 March 2026 regarding Income Tax Return Form 6

No. 60/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 48/2026 dated 30 March 2026 regarding Income Tax Return Form 5

No. 59/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 47/2026 dated 30 March 2026 regarding Income Tax Return Form 3

No. 58/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 46/2026 dated 30 March 2026 regarding Income Tax Return Form 2

No. 57/2026 - Dated: 10-04-2026 - IT Income Tax

Corrigendum to Notification No. 45/2026 dated 30 March 2026 regarding Income Tax Return Form 1 & 4

No. 56/2026 - Dated: 02-04-2026 - IT Income Tax

Notification on the Implementation of the India-Japan Memorandum of Understanding for Assistance in Collection of Taxes under Article 26A

No. ADG(S)-1/PAN/M/3699/2026-AD-DD SYSTEMS 1-5 DELHI - Dated: 01-04-2026 - IT Income Tax

Order for specifying Forms and procedures in relation to furnishing Application for PAN Correction under Rule 158(12) of Income-tax Rules, 2026

No. 55/2026 - Dated: 31-03-2026 - IT Income Tax

Income-tax (Amendment) Rules, 2026 - Amends Rule 128 - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases

No. 54/2026 - Dated: 31-03-2026 - IT Income Tax

Income-tax (Tenth Amendment) Rules, 2026

No. 53/2026 - Dated: 31-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Rajasthan Electricity Regulatory Commission' U/s 10(46A) of Income-tax Act, 1961

No. 52/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Ninth Amendment) Rules, 2026

No. 51/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Eighth Amendment) Rules, 2026

No. 50/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Seventh Amendment) Rules, 2026

No. 49/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Sixth Amendment) Rules, 2026

No. 48/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Fifth Amendment) Rules, 2026

No. 47/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Fourth Amendment) Rules, 2026

No. 46/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Third Amendment) Rules, 2026

On second page:

No. 45/2026 - Dated: 30-03-2026 - IT Income Tax

Income-tax (Second Amendment) Rules, 2026

No. 44/2026 - Dated: 30-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Chandigarh Building and Other Construction Workers Welfare Board' U/s 10(46) of Income-tax Act, 1961

No. 43/2026 - Dated: 30-03-2026 - IT Income Tax

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Rubber Materials Research Institute' Thane, Maharashtra

No. 42/2026 - Dated: 30-03-2026 - IT Income Tax

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Institute of Technology (IIT) Bombay

No. 41/2026 - Dated: 30-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Karnataka Industrial Areas Development Board' U/s 10(46A) of Income-tax Act, 1961

No. 40/2026 - Dated: 30-03-2026 - IT Income Tax

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Institute of Technology (IIT), Bhilai

No. 39/2026 - Dated: 30-03-2026 - IT Income Tax

Agreement and Protocol between the Republic of India and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

No. 01/CPC{TDS)/2026 - Dated: 28-03-2026 - IT Income Tax

Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer

No. 38/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Odisha PVTG Empowerment and Livelihoods Improvement Programme (OPELIP)' U/s 10(46) of Income-tax Act, 1961

No. 37/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'District Legal Services Authority, Panipat' U/s 10(46) of Income-tax Act, 1961

No. 36/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Andhra Pradesh Pollution Control Board' U/s 10(46A) of Income-tax Act, 1961

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No. 35/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Goa Board of Secondary and Higher Secondary Education, Goa' U/s 10(46) of Income-tax Act, 1961

No. 34/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Improvement Trust, Sangrur' U/s 10(46A) of Income-tax Act, 1961

No. 33/2026 - Dated: 27-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Uttarakhand Avas and Nagar Vikas Pradhikaran' U/s 10(46A) of Income-tax Act, 1961

No. 32/2026 - Dated: 25-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Visakhapatnam Special Economic Zone Authority' U/s 10(46) of Income-tax Act, 1961

No. 31/2026 - Dated: 25-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Varanasi Development Authority' U/s 10(46A) of Income-tax Act, 1961

No. 30/2026 - Dated: 25-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Patiala Urban Planning And Development Authority (PDA)' U/s 10(46A) of Income-tax Act, 1961

No. 29/2026 - Dated: 25-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'Haryana Urban Development Authority' U/s 10(46A) of Income-tax Act, 1961

No. 28/2026 - Dated: 24-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'District Legal Service Authority', Karnal' U/s 10(46) of Income-tax Act, 1961

No. 27/2026 - Dated: 24-03-2026 - IT Income Tax

Tax Exemption on Specified Income of 'CJM cum District Legal Services Authority, Fatehabad' U/s 10(46) of Income-tax Act, 1961

About amendments to income tax Rules and related matters:

Order for specifying Forms and procedures in relation to furnishing Application for PAN Correction under Rule 158(12) of Income-tax Rules, 2026 dt. 01.04.26

Income-tax (Amendment) Rules, 2026 - Amends Rule 128 - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases dt. 31.03.26

Income-tax (Tenth Amendment) Rules, 2026 dt. 31.03.26

Income-tax (Ninth Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Eighth Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Seventh Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Sixth Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Fifth Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Fourth Amendment) Rules, 2026 dt. 30.03.26

Income-tax (Second Amendment) Rules, 2026 dt. 30.03.26

Procedure, formats and standards for generation and allotment of Unique Identification Number (UIN) in respect of Form No. 121 and quarterly furnishing of Part B thereof by the payer dt. 28.03.26

On a cursory glance on these pages we find that number of notifications have been issued on the same or similar subject. For example, there are separate corrigendum to earlier notifications regarding various forms of income tax return (ITR)

Corrigendum to Notification No. 52/2026 dated 30 March 2026 regarding Income Tax Return Form U

Corrigendum to Notification No. 50/2026 dated 30 March 2026 regarding Income Tax Return Form 7

Corrigendum to Notification No. 49/2026 dated 30 March 2026 regarding Income Tax Return Form 6

Corrigendum to Notification No. 48/2026 dated 30 March 2026 regarding Income Tax Return Form 5

Corrigendum to Notification No. 47/2026 dated 30 March 2026 regarding Income Tax Return Form 3

Corrigendum to Notification No. 46/2026 dated 30 March 2026 regarding Income Tax Return Form 2

Corrigendum to Notification No. 45/2026 dated 30 March 2026 regarding Income Tax Return Form 1 & 4

Similarly there are notifications for tax exemptions to various institutions on similar subject:

Tax Exemption on Specified Income of 'Rajasthan Electricity Regulatory Commission' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Chandigarh Building and Other Construction Workers Welfare Board' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Karnataka Industrial Areas Development Board' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Odisha PVTG Empowerment and Livelihoods Improvement Programme (OPELIP)' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'District Legal Services Authority, Panipat' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Andhra Pradesh Pollution Control Board' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Goa Board of Secondary and Higher Secondary Education, Goa' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Improvement Trust, Sangrur' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Uttarakhand Avas and Nagar Vikas Pradhikaran' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Visakhapatnam Special Economic Zone Authority' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Varanasi Development Authority' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Patiala Urban Planning And Development Authority (PDA)' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'Haryana Urban Development Authority' U/s 10(46A) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'District Legal Service Authority', Karnal' U/s 10(46) of Income-tax Act, 1961

Tax Exemption on Specified Income of 'CJM cum District Legal Services Authority, Fatehabad' U/s 10(46) of Income-tax Act, 1961

Approvals - separate notifications

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Rubber Materials Research Institute' Thane, Maharashtra

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Institute of Technology (IIT) Bombay

Approval under Section 35(1)(ii) of the Income-tax Act, 1961 for Indian Institute of Technology (IIT), Bhilai

Request to concerned ministries and official;

By the above write-up it is intended to draw attention of various ministries and government departments to think about more systematic and organised way to issue and comply with all requirements for valid notification.

Notifications general discussions:

Notifications are issued by appropriate authority under any law as prescribed under the law. Notification to be valid must have following features:

1. It should be within for corner of related enactment - Act and / or rules.
2. It should be within scope of delegated power.
3. It should be by appropriate authority / delegate.
4. It should be properly signed, stamped and dated with place of signature.
5. It should be appropriately published in relevant official publication like Gazette of India. Its effectiveness will be from day of publication in Gazettee or some other future day, if specified. Before publication it will not be effective.
6. It should be placed on platform of legislator, as applies.
7. A preamble specifying purpose of notification must be included in the notification, a notification without any object specified therein can be regarded invalid

A valid notification issued under any law must follow all statutory requirements and principles of administrative law and procedures. A notification is meant for a formal public declaration of delegated legislation, and its validity depends on being properly issued, authorized, and published.

A notification, unless properly issued, published and also placed before the concerned legislative bodies( if required) in prescribed manner may be declared void.

When so many notifications are issued, it will be likely that some of them may miss tests for their validity.