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Income-tax (16th Amendment) Rules, 2017
June, 27th 2017
                                         MINISTRY OF FINANCE
                                          (Department of Revenue)
                                (CENTRAL BOARD OF DIRECT TAXES)
                                              NOTIFICATION
                                        New Delhi, the 16th June, 2017
                                               INCOME-TAX
        S.O. 1927(E).--In exercise of the powers conferred by section 295 read with sub-section (9) of
section 92CC 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.     (1)     These rules may be called the Income-tax (16th Amendment) Rules, 2017.
       (2)     They shall come into force from the date of their publication in the Official Gazette.
2.     In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CED, under sub-heading "General", ___
       (i) for item 3, following item shall be substituted, namely:___
     II        (ii)                                                                                             3
"3. Particular(s) of the Associated Enterprises with whom the APA is requested for:
a. Name(s) of the Associated Enterprise(s):
b. Name(s) of the country(ies) in which the
associated enterprises mentioned in clause (a) are
located:
c. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/ Any
unique number used for identification of the
Associated Enterprise by the Government of that
country/specified territory in which the Associated
Enterprise claims to be located:";







(ii) for item 4, the following item shall be substituted, namely:___
"4. Particulars of the Parent Company(ies) of the applicant:
a. Name of Immediate parent company of applicant:
b. Address of Immediate parent company of applicant:
c. Country of residence of Immediate parent company
of applicant:
d. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/Any
unique number used for identification of the Immediate
parent company by the Government of that
country/specified territory of which it claims to be a
resident:
e. Name of Ultimate parent company of applicant:
f. Address of Ultimate parent company of applicant:
g. Country of residence of Ultimate parent company of
applicant:
h. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/ Any
unique number used for identification of the Ultimate
parent company by the Government of that
country/specified territory of which it claims to be a
resident:";






                                                          [Notification No. 53 /2017/ F. No. 370142/34/2016-TPL]
                                                RAJESH KUMAR KEDIA, Director (Tax Policy and Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-
       section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide
       notification number G.S.R. 590(E), dated the 15th June, 2017.




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