Rule 147: Publication and circulation of CBDT orders
Once the Board considers publication and circulation of an identified general or special order necessary in the public interest, Rule 147 requires that order to be published and circulated using one or more of the listed modes. The choice among those modes remains flexible.
Official notified Income-tax Rules, 2026Need advice on Rule 147?
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Bare law
Rule 147 - Publication and circulation of orders of Board 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 :— (a) publication of the order in the Official Gazette; or (b) 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; or (c) displaying copies of the order on the notice board of the office of every Chief Commissioner or Commissioner or Joint Commissioner and Assessing Officer; or (d) 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.
Rule breakdown
The rule applies to the specified Board orders
The text concerns orders under section 239(3)(a) whose publication and circulation the Board considers necessary in the public interest.
Identify the actual order and statutory basis before relying on a summary circulated by another person.
Publication is not limited to the Gazette
The modes include Official Gazette publication; copies sent to listed chambers of commerce and trade or professional associations; and display on the specified income-tax offices’ notice boards.
The wording permits one or more modes. It does not say every order must appear through every channel on the same day.
Official digital channels are expressly included
The rule also lists uploading copies on the Income Tax Department’s official website and circulation through its official social-media handles or other maintained digital outreach platforms.
Use the official order itself to confirm its scope, date and operative conditions. An unofficial repost is a useful lead but not a substitute for verifying the underlying text.
Keep the operative order with the compliance file
Retain a copy or reliable official reference and record the issue date, affected provision and any stated effective period.
This publication rule does not by itself determine the legal effect of a particular order or the treatment of every later amendment.
Key takeaways
One or more modes
The rule lists alternative publication channels.
Official digital channels included
Website and official outreach are expressly covered.
Read the order itself
Its operative terms determine the relevant compliance impact.
Practical checklist
- Verify the underlying official order.
- Record its scope and dates.
- Retain a reliable official copy or reference.
Avoid
- Do not assume every listed channel must be used for each order.
FAQs
Must every listed publication mode be used?
The rule permits one or more of the listed modes.
Are official digital channels recognised?
Yes. The list includes the official Department website and its official digital outreach channels.
Does a repost alone establish the order’s complete effect?
Check the underlying official order, its statutory basis and operative terms.
Glossary
- Board order
- The general or special order under section 239(3)(a) referred to in this rule.