## Report on Income Tax 26th Amendment Rules, 2022
**1. Executive Summary:**
This report analyzes the Income Tax 26th Amendment Rules, 2022, as notified by the Central Board of Direct Taxes (CBDT) and published in the Gazette of India on August 17, 2022. This amendment introduces a new rule (40G) and a new form (Form No. 29D) to the Income Tax Rules, 1962, specifically addressing the process for claiming refunds under Section 239A of the Income-tax Act, 1961. The key finding is that the amendment provides a structured mechanism for individuals and entities to claim refunds of tax deducted in situations where no tax was required to be deducted, ensuring clarity and procedural guidelines for such claims.
**2. Introduction:**
This report aims to provide a comprehensive overview of the Income Tax 26th Amendment Rules, 2022, based solely on the information provided in the official gazette notification. The analysis focuses on the changes introduced by the amendment, their implications, and the procedural aspects related to claiming refunds under Section 239A of the Income-tax Act, 1961.
**3. Policy Overview:**
This is an amendment to the Income Tax Rules, 1962. The core objective of this amendment, as inferred from the provided text, is to establish a formal process and prescribed form for taxpayers to claim refunds of income tax deducted in situations covered by section 239A of the Income-tax Act, 1961.
**4. Background and Rationale:**
The amendment likely stems from a need to clarify and standardize the process for claiming refunds under Section 239A of the Income-tax Act, 1961. Section 239A likely covers situations where tax has been incorrectly deducted from income on which no tax was due. The introduction of Form No. 29D provides a structured format for submitting refund claims, ensuring that all necessary information is provided to the Assessing Officer for efficient processing. This standardization should streamline the refund process, reducing ambiguity and potential delays.
**5. Key Provisions / Changes:**
This amendment introduces the following key changes to the Income Tax Rules, 1962:
* **Insertion of Rule 40G:** A new rule, 40G, is inserted before rule 41 in Part VIII of the Income Tax Rules, 1962.
* **New Rule 40G(1):** States that a claim for refund under Section 239A shall be made in Form No. 29D. This mandates the use of a specific form for refund claims under this section.
* **New Rule 40G(2):** Requires the claim to be accompanied by a copy of the agreement or other arrangement referred to in Section 239A. This ensures that the basis for the refund claim is properly documented.
* **New Rule 40G(3):** Specifies that the claim can be presented by the claimant themselves or through a duly authorized agent.
* **Amendment to Rule 41:** Rule 41(1) is amended to clarify that its provisions apply to refunds under Chapter XIX *other than* those under section 239A. This clarifies that the procedures under Rule 41 do not apply to 239A, which now has its own rule.
* **Insertion of Form No. 29D:** A new form, Form No. 29D, is inserted in Appendix II of the principal rules.
* Form No. 29D is titled "Application by a person under section 239A of the Incometax Act, 1961 for refund of tax deducted".
* The form requires detailed particulars about the applicant, the deductee, the agreement or arrangement under Section 239A, the transaction on which tax was deducted, the details of the tax deducted, and an explanation as to why no tax was required to be deducted. It also requires a declaration by the applicant.
**6. Target Audience and Stakeholders:**
The target audience and stakeholders directly affected by these changes are:
* Individuals, Hindu Undivided Families, Firms, Bodies of Individuals, Companies, and other entities eligible to claim refunds under Section 239A of the Income-tax Act, 1961.
* Taxpayers who have had tax deducted from income where no tax was required to be deducted.
* Tax advisors and agents assisting taxpayers in claiming such refunds.
* Assessing Officers responsible for processing these refund claims.
**7. Implementation Aspects (Inferred):**
* **Responsible agency:** The Central Board of Direct Taxes (CBDT) is responsible for implementing and administering these rules. The Assessing Officer is responsible for processing the refund claims.
* **Procedures:** Taxpayers seeking a refund under Section 239A must now submit Form No. 29D, along with a copy of the relevant agreement or arrangement, to the Assessing Officer. The Assessing Officer will then review the application and supporting documentation to determine the validity of the refund claim.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes are:
* **Standardized Refund Process:** The introduction of Form No. 29D will standardize the process for claiming refunds under Section 239A.
* **Improved Information Gathering:** The detailed information required in Form No. 29D will provide Assessing Officers with the necessary information to efficiently process refund claims.
* **Reduced Ambiguity:** The amendment aims to reduce ambiguity and potential delays in the refund process, benefiting taxpayers.
* **Compliance and Transparency:** Promotes compliance with tax laws and enhances transparency in the refund process.
**9. Conclusion:**
The Income Tax 26th Amendment Rules, 2022, represent a significant step towards streamlining the process for claiming refunds under Section 239A of the Income-tax Act, 1961. By introducing a specific form (Form No. 29D) and outlining the required documentation, the amendment provides clarity and structure for taxpayers seeking refunds of tax deducted in situations where no tax was required. This amendment is expected to improve efficiency, reduce ambiguity, and promote compliance in the tax refund process.
Key Entities Referenced
AUGUST 17, 2022: Date of the notification.
NEW DELHI: The city where the notification was issued.
SHRAVANA: Month as per the Hindu calendar, mentioned alongside the date.
Incometax Act, 1961: The Act being amended by this notification.
Central Board of Direct Taxes: The organization issuing the notification.
Incometax Rules, 1962: The rules being amended by this notification.
Incometax 26th Amendment Rules, 2022: The name of the amendment rules.
Part VIII: Section of the Incometax Rules, 1962, being amended.
Chapter XIX: Chapter referred to in the context of rules amendment.
Form No. 29D: The form inserted for claiming refund under section 239A.
Section 239A: Section of the Incometax Act, 1961 related to refund claims.
MINISTRY OF FINANCE: The ministry under which the Department of Revenue operates.
Department of Revenue: The department under which the Central Board of Direct Taxes operates.
SHEFALI SINGH: Under Secretary, Tax Policy and Legislation.
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17082022-238150
xxxGIDHxxx
CG-DL-E-17082022-238150
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 560] नई दिल्ली, ोुधिार, अगस्ट्त 17, 2022/श्रािण 26, 1944
No. 560] NEW DELHI, WEDNESDAY, AUGUST 17, 2022/SHRAVANA 26, 1944
जित्त ं्ं ाल
(रािस्ट्ि जिभाग)
(केन्द री प्रत् क्ष कर ोरडड)
अजधसचू ना
नई दिल् ली, 17 अगस्ट्त, 2022
आ -कर
सा.का.जन.634(अ).— केन्द री प्रत् क्ष कर ोरड,ड आ -कर अजधजन ं, 1961 (1961 का 43) की धारा 295 के
साथ पठित धारा 239(क) की उपधारा (1) द्वारा प्रित् त िजतत क का प्र रग करत े एए, आ -कर जन ं, 1962 का और
संिरधन करने के जलए जनम्न जलजखत जन ं ोनाता ै, अथाडत ्:--
1. संजक्ष प्त नां और प्रारम्भ —(1) इन जन ंक का संजक्ष प् त नां आ -कर (छब्ोीसिां संिरधन) जन ं, 2022 ै ।
(2) े रािप् ंें उनके प्रकािन की तारीख कर प्रिृत् त ैकगे ।
2. आ -कर जन ं, 1962 (जिसे इसंें इसके पश् चात ंलू जन ं कैा ग ा ै) ं,ें —
(I) भाग VIII ं,ें जन ं 41 से पैल,े जनम् नजलजखत जन ं अंत:स्ट् थाजपत दक ा िाएगा, अथाडत ्:—
“40छ. धारा 239क के अधीन िािा दक ा ग ा प्रजतिा —(1) धारा 239क के अधीन प्रजतिा के जलए िािा
प्ररूप संख् ा 29घ ंें दक ा िाएगा ।
(2) उपधारा (1) के अधीन िािे के साथ, करार की प्रजत ा धारा 239क ंें जिजनर्िष्ड ट अन्द िैराि ैरगा।
5560 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(3) उपधारा (1) के अधीन िािा, स्ट् ि ं िािेिार द्वारा ा सम् क् प्राजधकृत अजभकताड के ंाध् ं से प्रस्ट्तुत दक ा िा
सकेगा ।”।
(II) जन ं 41 ं,ें उप-जन ं (1) ं ें“अध् ा XIX के अंतगडत” िब्िक और अंकक के ोाि “(धारा 239क के अलािा)”
िब्िक, करष्ठकक और अंकक कर अतं र्िडष्ट दक ा िाएगा ।
3. ंूल जन ं के उपाोंध 2 ं,ें प्ररूप स0ं 29ग के पश् चात,् जनम्न जलजखत प्ररूप अंत:स्ट्थ ाजपत दक ा िाएगा,
अथाडत ् :—
“प्ररूप स.ं 29घ
(जन ं 40छ िेख)ें
काटे गए कर के प्रजतिा के जलए आ -कर अजधजन ं, 1961 की धारा 239क के अधीन व् जतत द्वारा आििे न
सेिा ंें,
जनधाडरण अजधकारी,
ै आिेिन, काटे गए और केन्द री सरकार के प्रत् ं ें संि्त कर का प्रजतिा की िांछा करने के जलए भरा िाना ै,
जिसकी जिजिजष्ट ां जनम्न ानुसार ै ::--
2. जिजिजष्ट क का ब् ौरे
(i) आिेिनक के ब् ौरे
(क) प्राजस्ट् थजत (ोताएं दक त ा व् जष्ट, जैन्दि ू अजिभतत
कुटुम् ो, फंड, व् जष्ट क का जनका , कंपनी आदि ै ।)
(ख) आिासी प्राजस्ट् थजत (सुसंगत िर्ड के िौरान
जनिासी/जनिासी, लेदकन ंांूली तौर पर जनिासी
नैीं/अजनिासी)
(ग) स्ट् था ी खाता संख् ा ा आधार संख् ा
(घ) ई-ंेल आई डी
(ङ) ंरोाइल संख् ा
(ii) उस व् जतत , जिसका कर काटा ग ा ै, का ब् ौरा :
(क) नां
(ख) प्राजस्ट् थजत (ोताएं दक त ा व् जष्ट, एलएलपी, फंड,
व्यठटष् क का जनका , कंपनी आदि ै ।)
(ग) स्ट् था ी खाता संख् ा ( दि उपलब् ध ै)
(घ) ई-ंेल आई डी
(ङ) ंरोाइल संख् ा
(च) ििे , जिसका िै व् जतत , जिसका कर काटा ग ा ै,
सुसंगत जनधारड ण िर्ड ं ेंजनिासी था
(iii) करार के ब् ौरे ा अन्द िैराि (कृप ा इस आिेिन के साथ उसकी प्रजत संलग् न करें)
(क) करार ा अन्द िैराि ं ेंैस्ट् ताक्ष र की तारीख
(ख) तारीख, जिसस े करार ा अन्द िैराि प्रभािी ैरगा
(ग) सं अिजध, जिसके जलए करार ा अन्द िैराि
प्रभािी एआ ै[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3
(iv) संव् िैार, जिस पर कर कटौती- रग् नैीं ै, ककंतु कर
काटा ग ा ै, का ब् ौरा
(क) संव् िैार की रकं (भारती रूपए ं)ें
(ख) संव् िैार की तारीख
(ग) संिा करने की तारीख
(घ) संिा की रीजत (कृप ा संिा के सोूत की प्रजत
संलग् न करें)
(ङ) संव् िैार की प्रकृजत
(v) उपररतत जोन्द ि ु (iv) ंें जिजनर्िष्ड ट संव् िैार पर काटे गए
कर के ब् ौरे
(क) काटे गए कर की रकं (भारती रूपए ं)ें
(ख) काटे गए कर की तारीख
(ग) तारीख, जिस पर काटा ग ा कर सरकार के खाते ं ें
िंा दक ा ग ा था
(घ) चालान के ब् ौरे
क्र.स.ं ोीएसआर करड सरकार के खात े ंें िंा चालान की क्रं रकं (रूपए)
करने की तारीख स.ं
(vi) कृप ा स्ट् पष्ट करें दक सुसंगत संव् िैार ंें आ पर काटा ग ा कर अपेजक्ष त त क नैीं था
(vii) कृप ा स्ट् पष्ट करें, दक त ा संान संव् िैार पर काटा
ग ा कर सुसंगत पूिड िर्ड से तीन िर्ड पैले िापस दक ा
ग ा ै ? ( दि ैां, तर कृप ा जनम्न जलजखत ब् ौरा ि)ें
ैां नैीं
(क) सुसंगत जनधाडरण िर् ड
(ख) संव् िैार की तारीख
(ग) काटे गए कर की रकं
(घ) कर प्रजतिा की रकं
(ङ) थाजस्ट्थ जत, आ ुत त (अपील) ा जनधाडरण अजधकारी
के आिेि की तारीख (कृप ा इस प्ररूप के साथ आिेि की
प्रजत संलग्न करें)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(viii) कृप ा अन्द सुसंगत ब् ौरा जिजनर्िष्ड ट करे ( दि करई ैर)
ं,: ......................... पु्/पु्ी............................ घरर्णा करता/करती ह ं दक उपररतत दकए गए कथन ंेरी
सिो्त ं िानकारी और जिश्वास ंें सैी, पूणड और सत् ै : । ं :घरर्णा करता ह ंदक इस प्ररूप ंें संिर्भडत आ पर काटे िान े
के जलए करई कर अपेजक्ष त नैी था । ं: पुन: घरर्णा करता ह ं दक इस आिेिन ंें िर कैा ग ा ै , िै सैी ै । ं: ै भी
घरर्णा करता ह ं दक ं: ..................... की ैज स त स े इस आिेिन कर कर रैा ह ं और ं: इस आिेिन कर करने और इस े
सत् ाजपत करने के जलए सक्ष ं भी ह ं । ंेरे पास स्ट्था ी खाता संख् ा ा आधार संख् ा ......................... ै ।
तारीख :
ैस्ट्त ाक्ष र :
स्ट् थान :
पता : ।”।
[अजधसूचना स.ं 98/2022/ फा. सं. 370142/33/2022- टीपीएल]
िेफाली ससंै, अिर सजचि, कर नीजत और जिधान
ठटप्प ण : ंूल जन ं अजधसूचना संख् ांक का.आ. 969(अ) तारीख 26 ंाच,ड 1962 द्वारा प्रकाजित दकए गए थे और
अजधसूचना संख् ांक सा.का.जन. 632(अ) तारीख 17th अगस्ट्त, 2022 द्वारा अंजतं ोार संिरजधत दकए गए थ े।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th August, 2022
INCOME TAX
G.S.R. 634(E).—In exercise of the powers conferred by sub-section (1) of section 239A 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 Income-tax Rules, 1962, namely:-
1. Short title and commencement.—(1) These rules may be called the Income-tax (26th
Amendment) Rules, 2022.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules),––
(I) in Part VIII, before rule 41, the following rule shall be inserted, namely:-
“40G. Refund claim under section 239A.––(1) A claim for refund under section 239A shall be made in
Form No. 29D.
(2) The claim under sub-rule (1) shall be accompanied by a copy of an agreement or other arrangement
referred to in section 239A.
(3) The claim under sub-rule (1) may be presented by the claimant himself or through a duly authorised
agent.”;
(II) in rule 41, in sub-rule (1), after the words and figures “under Chapter XIX” the brackets, words and
figures “(other than under section 239A)” shall be inserted.[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 5
3. In the principal rules, in Appendix-II, after the Form No. 29C, the following Form shall be inserted,
namely:—
“Form No. 29D
(See rule 40G)
Application by a person under section 239A of the Income-tax Act, 1961 for refund of tax deducted
To
The Assessing Officer,
This application is filed to seek refund of the tax deducted and paid to the credit of Central Government, the
particulars of which are as under.
2. Detailed particulars
(i) Details of applicant:
(a) Status (State whether individual, Hindu Undivided Family,
Firm, Body of Individuals, Company etc.)
(b) Residential status (Resident/ Resident but not ordinarily
resident/ Non- resident during the relevant year)
(c) Permanent Account Number or Aadhaar Number
(d) E-mail ID
(e) Mobile Number
(ii) Details of the deductee:
(a) Name
(b) Status (State whether individual, LLP, Firm, Body of
Individuals, Company etc.)
(c) Permanent Account Number (if available)
(d) E-mail ID
(e) Mobile Number
(f) Country of which the deductee was a resident in the
relevant Assessment Year
(iii) Details of agreement or other arrangement (Please attach a copy of the same with this application)
(a) Date of signing the agreement or other arrangement
(b) Date on which the agreement or other arrangement came
into effect
(c) Time Period for which the agreement or other
arrangement is effective
(iv) Details of transaction on which tax not deductible has been deducted
(a) Amount of transaction (in INR)
(b) Date of transaction
(c) Date of payment made
(d) Mode of payment (Please attach a copy of proof of
payment)
(e) Nature of transaction
(v) Details of tax deducted on transaction specified in point (iv) above
(a) Amount of tax deducted (in INR)
(b) Date of tax deduction
(c) Date on which the tax deducted was deposited in
Government Account
(d) Details of challan6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
S.No. BSR Code Date of deposit in Serial number of challan Amount (Rs.)
Government Account
(vi) Please explain why no tax was required to be deducted on the income in the relevant transaction
(vii) Please state whether tax deducted on similar transaction has
been refunded in 3 years prior to the relevant previous year? (If
yes, please give the following details)
Yes No
(a) Relevant Assessment Year
(b) Date of transaction
(c) Amount of tax deducted
(d) Amount of tax refunded
(e) Date of order of Commissioner (Appeals) or the Assessing
Officer, as the case may be (Please attach copy of order with this
form)
(viii) Please specify other relevant details (if any)
I,……………………………, son/ daughter of…………………………….. do hereby declare that to the
best of my knowledge and belief what is stated above is correct, complete and truly stated. I declare that no
tax was required to be deducted on the income referred to in this form. I further declare that what is stated
in this application is correct. I also declare that I am making this application in my capacity as
………………… and I am also competent to make this application and verify it. I am holding Permanent
Account Number or Aadhaar Number ……………………….
Date:
Signature:
Place:
Address: .”.
[Notification No. 98/2022/F. No. 370142/33/2022-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and
last amended vide notification GSR 632(E), dated the 17th August, 2022.
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.