MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th April, 2019
G.S.R. 304(E).--In exercise of powers conferred by sections 200 and 203 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) These rules may be called the Income-tax (3rd Amendment) Rules, 2019.
(2) They shall come into force on 12th day of May, 2019.
2. In the Income-tax Rules, 1962, in Appendix II
(A) in Form No. 16,
(i) the "Notes" occurring after "Part A" shall be omitted;
(ii) for "Part B (Annexure), the following shall be substituted, namely:
8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(i)]
"Part B (Annexure)
Details of Salary Paid and any other income and tax deducted
1. Gross Salary
(a) Salary as per provisions contained in section 17(1) Rs. ...
(b) Value of perquisites under section 17(2) (as per Form No. 12BA, Rs. ...
wherever applicable)
(c) Profits in lieu of salary under section 17(3) (as per Form No. Rs. ...
12BA, wherever applicable)
(d) Total Rs. ...
(e) Reported total amount of salary received from other employer(s) Rs. ...
2. Less: Allowances to the extent exempt under section 10
(a) Travel concession or assistance under section 10(5) Rs. ...
(b) Death-cum-retirement gratuity under section 10(10) Rs. ...
(c) Commuted value of pension under section 10(10A) Rs. ...
(d) Cash equivalent of leave salary encashment under section Rs. ...
10(10AA)
(e) House rent allowance under section 10(13A) Rs. ...
(f) Amount of any other exemption under section 10
clause ... Rs. ...
clause ... Rs. ...
clause ... Rs. ...
clause ... Rs. ...
clause ... Rs. ...
... Rs. ...
(g) Total amount of any other exemption under section 10 Rs. ...
(h) Total amount of exemption claimed under section 10 Rs. ...
[2(a)+2(b)+2(c)+2(d)+2(e)+2(g)]
3. Total amount of salary received from current employer [1(d)-2(h)] Rs. ...
4. Less: Deductions under section 16
(a) Standard deduction under section 16(ia) Rs. ...
(b) Entertainment allowance under section 16(ii) Rs. ...
(c) Tax on employment under section 16(iii) Rs. ...
5. Total amount of deductions under section 16 [4(a)+4(b)+4(c)] Rs. ...
6. Income chargeable under the head "Salaries" [(3+1(e)-5] Rs. ...
7. Add: Any other income reported by the employee under as per section 192 (2B)
(a) Income (or admissible loss) from house property reported by Rs. ...
employee offered for TDS
(b) Income under the head Other Sources offered for TDS Rs. ...
8. Total amount of other income reported by the employee Rs. ...
[7(a)+7(b)]
9. Gross total income (6+8) Rs. ...
10. Deductions under Chapter VI-A
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9
Gross Deductible
Amount Amount
(a) Deduction in respect of life insurance premia, contributions to Rs. ... Rs. ...
provident fund etc. under section 80C
(b) Deduction in respect of contribution to certain pension funds Rs. ... Rs. ...
under section 80CCC
(c) Deduction in respect of contribution by taxpayer to pension Rs. ... Rs. ...
scheme under section 80CCD (1)
(d) Total deduction under section 80C, 80CCC and 80CCD(1) Rs. ... Rs. ...
(e) Deductions in respect of amount paid/deposited to notified Rs. ... Rs. ...
pension scheme under section 80CCD (1B)
(f) Deduction in respect of contribution by Employer to pension Rs. ... Rs. ...
scheme under section 80CCD (2)
(g) Deduction in respect of health insurance premia under section 80D Rs. ... Rs. ...
(h) Deduction in respect of interest on loan taken for higher education Rs. ... Rs. ...
under section 80E
Gross Qualifying Deductible
Amount Amount Amount
(i) Total Deduction in respect of donations to certain funds, Rs. ... Rs. ... Rs. ...
charitable institutions, etc. under section 80G
(j) Deduction in respect of interest on deposits in savings account Rs. ... Rs. ... Rs. ...
under section 80TTA
(k) Amount deductible under any other provision(s) of Chapter VIA
section ... Rs. ... Rs. ... Rs. ...
section ... Rs. ... Rs. ... Rs. ...
section ... Rs. ... Rs. ... Rs. ...
section ... Rs. ... Rs. ... Rs. ...
section ... Rs. ... Rs. ... Rs. ...
section ... Rs. ... Rs. ... Rs. ...
... Rs. ... Rs. ... Rs. ...
(l) Total of amount deductible under any other provision(s) of Rs. ... Rs. ... Rs. ...
Chapter VIA
11. Aggregate of deductible amount under Chapter VI-A Rs. ...
[10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i)
10(j)+10(l)]
12. Total taxable income (9-11) Rs. ...
13. Tax on total income Rs. ...
14. Rebate under section 87A, if applicable Rs. ...
15. Surcharge, wherever applicable Rs. ...
16. Health and education cess Rs. ...
17. Tax payable (13+15+16-14) Rs. ...
18. Less: Relief under section 89 (attach details) Rs. ...
19. Net tax payable (17-18) Rs. ...
Verification
I, ..................................., son/daughter of ..............................................working in the capacity of
..................................... (designation) do hereby certify that the information given above is true, complete and
correct and is based on the books of account, documents, TDS statements, and other available records.
Place....................................... (Signature of person responsible for
deduction of tax)
Date........................................ Full Name : .................................
10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(i)]
Notes:
1. Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan
and in item II of Part A if tax is paid accompanied by an income-tax challan.
2. Non-Government deductors to fill information in item II of Part A.
3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS
statements of the assessee.
4. If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter
ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of
the financial year.
5. (i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A
of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the
employers.
(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the
option of the assessee.
6. In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax,
surcharge and health and education cess.
7. Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure)
to the employee.";
(B) in Form No. 24Q, for "Annexure II", the following "Annexure" shall be substituted, namely:
"Annexure II
Details of salary paid or credited during the financial year ...............................and net tax payable
Serial Permanent Name of the Deductee Date from and Gross Value of Profits in lieu Total amount
number. Account employee. type date up to Salary as perquisites of salary under of gross salary
Number (Senior employed with per under section section 17(3) received from
of the Citizen, current provisions 17(2) (as per Form current
employee. Super employer in contained (as per No.12BA, employer (see
Senior the current in section FormNo.12BA, wherever Note 1 for
Citizen, financial year 17(1). wherever applicable). definition of
Others). (dd/mm/yyyy). applicable). Salary).
(330) (331) (332) (333) (334) (335) (336) (337) (338)
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11
Reported Travel Death- Commuted Cash House PAN of Amount of Total Total
total amount conces- cum- value of equiva- rent landlord, if any other amount of deducti
of salary sion or retireme pension lent of allowance exemption exemption exemption on
received assistance nt under leave under is claimed under claimed under
from other under gratuity section salary section under section 10. under section
employer(s) section under 10(10A). encash- 10(13A). section section 10 16(ia).
(see Note 1 10(5). section ment 10(13A) (340+341+3
for definition 10(10). under (see Note 3). 42+343+34
of Salary). section 10 4+346).
(10AA).
(339) (340) (341) (342) (343) (344) (345) (346) (347) (348)
Total Total Income Income PAN of Income Gross total Deduction in Deduction Deduction
deduction deduction chargeable (or lender, if under income respect of in respect in respect
under under under the admissible interest the head (351+352+ life of of
section section head loss) from on other 354). insurance contribution contribution
16(ii). 16(iii). "Salaries" house housing sources premia, to certain by taxpayer
[338+339- property loan is offered contributions pension to notified
(347+348+ reported claimed for TDS to provident funds under pension
349+350)]. by under as per fund etc. section scheme
employee section section under 80CCC. under
offered 24(b) 192 section 80C. section
for TDS (see (2B). 80CCD(1).
as per Note 4).
section
192 (2B).
(349) (350) (351) (352) (353) (354) (355) (356) (357) (358)
Deduction Deduction Deducti Deduction in Total Deducti Amount Total amount Total Income-
in respect in respect of on in respect of deduction on in deductible deductible taxable tax on
of amount contribution respect interest on in respect respect under any under Chapter income total
paid or by employer of loan taken of of other VIA (355- income.
deposited to notified health for higher donations interest provision(s) [356+357+358 366).
under pension insuranc education to certain on of Chapter (limited to
notified scheme e premia under section funds, deposits VIA. Rs. 1,50,000)
pension under under 80E. charitable in +359+360
scheme section section institutions, savings +361+362
under 80CCD(2). 80D. etc. under account +363+364
section section under +365].
80CCD 80G. section
(1B). 80TTA.
(359) (360) (361) (362) (363) (364) (365) (366) (367) (368)
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(i)]
Rebate Surcharge, Health Incometax Net tax liability Total amount of Reported Total Shortfall in
under wherever and relief [368+370+371- tax deducted at amount of amount of tax
section applicable. education under (369+372)]. source by the tax deducted tax deduction
87A, if cess. section 89, current at source by deducted (+) or
applicable. when employer for the other at source excess tax
salary, etc. whole year employer(s) for the deduction
is paid in [aggregate of or whole year () (373-
arrear or the amount in deductor(s) (374+375). 376).
advance. columns 325 of (income in
Annexure I for respect of
all the quarters which
in respect of included in
each employee]. computing
total taxable
income in
column 339).
(369) (370) (371) (372) (373) (374) (375) (376) (377)
Notes:
1. Salary includes wages, annuity, pension, gratuity (other than exempted under section 10(10)), fees, commission,
bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (8 of 1974),
perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with
termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other
than exempted under section 10 (10AA)), any annual accretion to the balance of the account in a recognised provident
fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums
deemed to be income received by the employee in accordance with subrule (4) of rule 11 of Part A of the Fourth
Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee
under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head
'Salaries'.
2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that
employee to any approved superannuation fund, all such deductions or payments should be included in the statement.
3. Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the
previous year exceeds one lakh rupees.
4. Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is
paid, is taken from a person other than a Financial Institution or the Employer.".
[Notification No. 36/2019/F.No. 370142/4/2019-TPL]
SAURABH GUPTA, Under Secy. (Tax Policy and Legislation)
Note: The Principal Rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide
notification number S.O. 969(E) dated the 26th of March, 1962 and were last amended vide notification number
G.S.R No. 279(E) dated 01/04/2019.
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.
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