News shortcuts: From the Courts | Top Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | Professional Updates | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax | PPE Safety Kit SITRA Approved | PPE Safety Kit
Top Headlines »
 What happens if you don't file income tax return (ITR): Penalty or even jail
 5 points Income tax deduction on FD interest for senior citizens
 CBDT issues this important note - All you need to know Income Tax alert
 FY 2018-19 Revised Income Tax Return Filing: Step by step guide on how to do it online
 ITR filing date for FY19 extended: Here's how to do it online
 5 Common Mistakes That Can Draw Income Tax Notice ITR Filing
 Income-tax (18th Amendment) Rules, 2020
 10 tax-saving fixed deposits that offer the best interest rates
 ​Amendment of rule 31​​AA, Form 27EQ
 CBDT extends FY19 income tax return filing deadline till September 30
 7 Money and tax tasks you should complete by July 31, 2020

Income-tax (17th Amendment) Rules, 2017
June, 28th 2017
                                             MINISTRY OF FINANCE
                                              (Department of Revenue)
                                     (CENTRAL BOARD OF DIRECT TAXES)
                                                  NOTIFICATION
                                            New Delhi, the 27th June, 2017
         G.S.R. 642(E).--In exercise of the powers conferred by section 139A and section 139AA, 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. (1) These rules may be called the Income ­tax (17th Amendment) Rules, 2017.
        II           (ii)                                                                                                                 3
             (2) They shall come into force from the 1st day of July, 2017.
2. In the Income-tax Rules, 1962,-
   I.         in rule 114, for sub-rule (5), following shall be substituted, namely:-
         "(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in
         accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number,
         shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General
         of Income-tax (Systems) or the person authorised by the said authorities.
(6) The Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the verification of documents filed with the application under sub-rule (4) or intimation of Aadhaar number in sub-rule (5), for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number"; II. in Appendix II, in Form No. 49A,- (i) for Column number 12 and entries relating thereto, the following shall be substituted namely:- "12. In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application form as per section 139AA,- Please mention your AADHAAR number (if allotted): If AADHAAR number is not allotted, please mention the Enrolment ID of Aadhaar application form: Name as per AADHAAR letter or card or as per the Enrolment ID of Aadhaar application form:" (ii) in column number 15, in heading, for the words, brackets and letters, "Documents submitted as Proof of Identity (POI) and Proof of Address (POA)" the words, brackets and letters "Documents submitted as Proof of Identity (POI), Proof of Address (POA) and Proof of date of Birth (POB)" shall be substituted. [Notification No. 56/2017/F.No. 370142/40/2016-TPL] ABHISHEK GAUTAM, Under Secy. Note:- (1) The principal rules were published vide notification number S.O. 969 (E), dated the 26 th March, 1962 and last amended by Income-tax (16th Amendment) Rules, 2017 vide notification number S.O. 1927(E), dated the 16 th June, 2017. 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. ALOK KUMAR Digitally signed by ALOK KUMAR Date: 2017.06.27 15:56:53 +05'30'
Home | About Us | Terms and Conditions | Contact Us | PPE Kit SITRA Approved | PPE Safety Kit
Copyright 2020 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting