This notification, G.S.R. 352(E), issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, amends the Income-tax Rules, 1962. Dated April 9, 2018, and effective from the date of its publication in the Official Gazette, this amendment, known as the Income-tax Fourth Amendment Rules, 2018, revises Form 49A and Form 49AA in Appendix II of the Income-tax Rules, 1962. Specifically, it modifies column number 4, relating to gender, to include "Transgender" as an option for individual applicants. The notification number is 18/2018/F.No. 370142/40/2016-TPL, and it is signed by Dr. T. S. Mapwal, Under Secretary. The principal rules were initially published under notification number S.O. 969(E), dated March 26, 1962, and last amended by notification number S.O. 1517(E), dated April 6, 2018.
Key Entities Referenced
Ministry of Finance: The ministry responsible for this notification, part of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: The governing body responsible for direct taxes within the Department of Revenue.
New Delhi: The city where the notification was issued, likely representing the location of the issuing government bodies, Delhi, India.
Income-tax Act, 1961: The principal legislation governing income tax in India.
Income-tax Rules, 1962: The set of rules implementing the Income-tax Act, 1961, which are being amended by this notification.
Income-tax Fourth Amendment Rules, 2018: The specific amendment to the Income-tax Rules, 1962, introduced by this notification.
Form 49A: Form number related to Income tax rules, 1962
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ररररााााजजजज(cid:13)(cid:13)(cid:13)(cid:13)वववव ििििववववभभभभाााागगगग
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((((ककककेेेे(cid:3)(cid:3)(cid:3)(cid:3)(cid:4)(cid:4)(cid:4)(cid:4)ीीीीयययय (cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)यययय(cid:10)(cid:10)(cid:10)(cid:10) ककककरररर बबबबोोोोडडडड(cid:15))(cid:15))(cid:15))(cid:15))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, अ(cid:11)ैल
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आआआआयययय----ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 333355552222((((अअअअ)))).... के(cid:15)(cid:16)ीय (cid:11)(cid:18)य(cid:19) कर बोड,(cid:24) आय-कर अिधिनयम, 1961 (1961 का 43) क% धारा 295 के
————
साथ प+ठत धारा 139क .ारा (cid:11)द/ शि1य2 का (cid:11)योग करते 4ए, आय-कर िनयम, 1962 का और संशोधन करन े के िलए
िन6िलिखत िनयम बनाता ह,ै अथा(cid:24)त्
:—
1. ससससंिंिंिंि(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)तत तत ननननाााामममम औऔऔऔरररर (cid:22)(cid:22)(cid:22)(cid:22)ााााररररंंंंभभभभ....———— (1) इन िनयम2 का संि(cid:19)< नाम आय-कर (चौथा संशोधन) िनयम, 2018 ह।ै
(2) ये राजप> म? उनके (cid:11)काशन क% तारीख को (cid:11)वृ/ ह2गे।
2. आय-कर िनयम, 1962 के प+रिशD ट-2 के (cid:11)Fप संGय ा 49क और (cid:11)Fप 49कक म,? Iत ंभ सGं य ा 4 और उससे संबंिधत
(cid:11)िविD टय2 के I थान पर, िनK निलिखत मद रखी जाएगी, अथा(cid:24)त्:--
''4. Mलग (केवल N यिD टक आवेदक2 के िलए) ( ) पPु ष ( ) मिहला ( ) पराMलगी (कृपया, जो लागू हो ( ) का िनशान
लगाए)ं
[अिधसूचना सं. 18 /2018/फा.सं. 370142/40/2016-टीपीएल]
डॉ. टी.एस. मपवाल, अवर सिचव
(cid:23)(cid:23)(cid:23)(cid:23)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पप पप णणणण:::: ———— मूल िनयम भारत के राजप> , असाधारण , भाग II, खंड 3 , उपखंड (ii) म? अिधसूचना सं.
का.आ. 969(अ) तारीख 26 माच(cid:24) 1962 .ारा (cid:11)कािशत (cid:4)कए गए थे और उ(cid:15)ह ? अिं तम बार अिधसचू ना सGं य ा
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का.आ. 1517(अ) , तारीख 6 अ(cid:11)ैल , 2018 .ारा संशोिधत (cid:4)कया गया ।
2093 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
((((Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th April, 2018
Income-tax
G.S.R. 352(E).—In exercise of the powers conferred by section 139A 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 (Fourth Amendment)
Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in Appendix II, in Form number 49A and Form number 49AA, for
column number 4 and entries relating thereto, the following item shall be substituted, namely:-
“4. Gender (for individual applicants only) Male Female Transgender
(please tick as applicable)”.
[Notification No. 18/2018/F.No. 370142/40/2016-TPL]
Dr. T. S. MAPWAL, Under Secy.
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 March, 1962 and last amended vide
notification number S.O. 1517(E), dated the 06th April, 2018.
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