Executive Summary:
This notification from the Central Board of Direct Taxes amends the Income-tax Rules, 1962. The amendments pertain to rules 114D and 114E, concerning procedures for data transmission and reporting requirements. The effective date for these rules is the date of their publication in the Official Gazette, October 6, 2016.
Key Points / Main Content:
Amendments to Income-tax Rules, 1962:
* These rules are called the "Income-tax (26th Amendment) Rules, 2016."
* The rules come into force from the date of their publication in the Official Gazette.
Rule 114D Amendment:
* In sub-rule (1), clause (I), "clauses (b)" shall be substituted with "clauses (a)".
* After sub-rule (3), sub-rule (4) is inserted.
* Sub-rule (4) specifies that the Principal Director General of Income-tax Systems or Director General of Income-tax Systems shall define procedures, data structures, and standards for secure data capture and transmission and implement security, archival, and retrieval policies related to statements in sub-rule (1)(i).
Rule 114E Amendment:
* In sub-rule (3), the phrase "other than the person at Sl. No. 9" is replaced by "other than the persons at Sl.No.10 and Sl. No. 11".
Impact Analysis:
Central Board of Direct Taxes:
* Impact: Responsible for implementing and overseeing the amended rules.
* Action Required: Ensure that the updated rules are communicated and followed.
Principal Director General of Income-tax Systems or Director General of Income-tax Systems:
* Impact: Responsible for establishing procedures, data structures, and standards for secure data capture and transmission.
* Action Required: Specify and implement the required procedures, data structures, security measures, and archival policies.
Taxpayers and Reporting Entities:
* Impact: Affected by the changes in data transmission procedures and reporting requirements.
* Action Required: Comply with the new procedures and reporting requirements as specified by the Principal Director General of Income-tax Systems or Director General of Income-tax Systems.
Key Entities Referenced
Income-tax Act, 1961: A law of India, specifically Act 43 of 1961, that this notification amends.
Central Board of Direct Taxes: An organization under the Department of Revenue, Ministry of Finance, responsible for making rules and amendments to the Income-tax Rules.
Income-tax Rules, 1962: The set of rules that the current notification amends.
New Delhi: The city where the notification was issued.
Official Gazette: The official government publication where the notification is to be published.
Principal Director General of Income-tax Systems: A position within the Income-tax Department responsible for specifying data handling procedures.
Director General of Income-tax Systems: A position within the Income-tax Department responsible for specifying data handling procedures.
Dr. T. S. Mapwal: Under Secretary who is issuing this notification.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 2436] NEW DELHI, THURSDAY, OCTOBER 6, 2016/ASVINA 14, 1938
िव(cid:7275) म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
(के(cid:7008)(cid:7076)ीय (cid:7079)(cid:7004)य(cid:6979) कर बोड)(cid:6981)
अिधसचू ना
नई (cid:7408)द(cid:7016)ली, 6 अ(cid:6989)त ूबर, 2016
का.आ. 3160(अ).—के(cid:7008)(cid:7076)ीय (cid:7079)(cid:7004)य(cid:6979) कर बोड,(cid:6981) आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:7409) धारा 295 के साथ
प(cid:7407)ठत धारा 139क और धारा 285 खक (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, आय-कर िनयम, 1962 का और संशोधन
करने के िलए िन(cid:7388)िलिखत िनयम बनाता ह,ै अथा(cid:6981)त ्:—
1. (1) इन िनयम(cid:7298) का सिं (cid:6979)(cid:7385) नाम आय-कर (26वा ंसशं ोधन) िनयम, 2016 है ।
(2) य ेराजप(cid:7074) म (cid:7286)(cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7275) ह(cid:7298)गे ।
2. आय-कर िनयम, 1962, (िजसे इसम (cid:7286)इसके प(cid:7391)ात् उ(cid:7334) िनयम कहा गया ह)ै के िनयम 114 घ म,(cid:7286)—
(i) उप-िनयम (1) म(cid:7286) खंड (I) म(cid:7286) श(cid:7011)द, को(cid:7399)क(cid:7298) और अ(cid:6979)र "खंड (ख)" के (cid:7021)थान पर श(cid:7011)द, को(cid:7397)क और अ(cid:6979)र
"खंड (क)" रखे जाएगं े ;
(ii) उप-िनयम (3) के प(cid:7391)ात्, िन(cid:7388)िलिखत उप-िनयम अंतः(cid:7021)थािपत (cid:7408)कया जाएगा, अथात(cid:6981) ्:—
"(4) आय-कर (cid:7079)धान महािनदशे क ((cid:7079)णाली) या आय-कर महािनदशे क ((cid:7079)णाली), उपिनयम (1) के उपखंड
(i) म(cid:7286) िन(cid:7416)द(cid:7397) कथन के संबंध म(cid:7286) आंकड़(cid:7298) क(cid:7409) सुरि(cid:6979)त पकड़ और सचं रण को सुिनि(cid:7391)त करन,े समिु चत सरु (cid:6979)ा,
पुरा लेखीय और पुनः (cid:7079)ाि(cid:7385) नीितय(cid:7298) को िवकिसत करन े या लागू करन े के िलए (cid:7079)(cid:7408)(cid:7059)या आंकड़ े सरं चनाएं
और मानदडं िविन(cid:7416)द(cid:7397) कर(cid:7286)गे।''।
4759 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. उ(cid:7334) िनयम(cid:7298) के, िनयम 114ड. म (cid:7286) उप-िनयम 3 म(cid:7286), को(cid:7397)क(cid:7298), श(cid:7011)द(cid:7298) और अ(cid:6979)र(cid:7298) "((cid:7059)म सं. 9 पर के (cid:7390)ि(cid:7334) स ेिभ(cid:7382))"
के (cid:7021)थान पर को(cid:7397)क, श(cid:7011)द और अ(cid:6979)र "((cid:7059)म सं. 10 और (cid:7059)म स.ं 11 पर के (cid:7390)ि(cid:7334)य(cid:7298) स ेिभ(cid:7382))" रखे जाएगं े ।
[अिधसूचना स.ं 91 /2016/फा. सं. 370142/27/2016-टीपीएल]
डॉ. टी. एस. मपवाल, अवर सिचव
(cid:7407)ट(cid:7009)पण : मलू िनयम अिधसूचना सं(cid:6990)यांक का.आ. 969(अ) तारीख 26 माच(cid:6981), 1962 (cid:7367)ारा (cid:7079)कािशत (cid:7408)कए गए थ े और अिधसूचना
स(cid:6990)ं याकं का.आ. 3150(अ) तारीख 05 अ(cid:6989)टूबर, 2016 (cid:7367)ारा उनका अंितम सशं ोधन (cid:7408)कया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th October 2016
S.O. 3160(E).—In exercise of the powers conferred by section 139A and section 285BA, 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 ( 26th Amendment) Rules, 2016.
(2) These rules 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 said rules), in rule 114D,—
(i) in sub-rule (1), in clause (I), for the word, brackets and letter “clauses (b)”, the word, brackets
and letter “clauses (a)” shall be substituted;
(ii) after sub-rule (3), the following shall be inserted, namely:—
“(4) The Principal Director General of Income-tax (Systems) or Director General of Income-tax
(Systems) shall specify the procedures, data structures, and standards for ensuring secure capture
and transmission of data, evolving and implementing appropriate security, archival and retrieval
policies in relation to the statement referred to in sub-clause (i) of sub-rule (1).”.
3. In the said rules, in rule 114E, in sub-rule (3), for the brackets, words and number “(other than the
person at Sl. No. 9)”, the brackets, words and numbers “(other than the persons at Sl.No.10 and Sl. No. 11)”
shall be substituted.
[Notification No. 91 /2016/F. No. 370142/27/2016-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last
amended vide notification S.O. 3150(E), dated the 05th October, 2016.
(cid:32)
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