Executive Summary:
This notification from the Central Board of Direct Taxes amends the Income-tax Rules, 1962. The amendment introduces a new proviso to rule 127, specifying additional addresses to which communications can be delivered or transmitted if initial attempts fail. These rules are called the Income-tax 25th Amendment Rules, 2017 and take effect from the date of publication in the Official Gazette (December 20, 2017).
Key Points / Main Content:
Amendment to Income-tax Rules, 1962:
* These rules are called the Income-tax 25th Amendment Rules, 2017.
Effective Date:
* The rules come into force from the date of their publication in the Official Gazette (December 20, 2017).
Modified Address Rules:
* In Rule 127, sub-rule 2, a new proviso is added after the existing proviso.
* If communication delivery fails at the addresses specified in items i to iv or any address furnished by the addressee, delivery is attempted at the following alternative addresses:
* Address available with a banking company or cooperative bank (under the Banking Regulation Act, 1949).
* Address available with the Post Master General (under the Indian Post Office Act, 1898).
* Address available with the insurer (as defined in the Insurance Act, 1938).
* Address furnished in Form No. 61 to the Director/Joint Director of Income-tax Intelligence and Criminal Investigation (under rule 114D).
* Address furnished in Form No. 61A to the Director/Joint Director of Income-tax Intelligence and Criminal Investigation (under rule 114E).
* Address available in Government records.
* Address available in the records of a local authority (as referred to in section 10(20) of the Income-tax Act).
Impact Analysis:
Assessees:
Impact: Assessees may receive communications from the Income Tax Department at a broader range of addresses, increasing the likelihood of receiving important notices and information.
Action Required: Assessees should ensure their addresses are updated and accurate across various institutions (banks, post office, insurance companies, government records, etc.) to facilitate effective communication.
Banking Companies and Cooperative Banks:
Impact: Banking companies and cooperative banks may be used as sources of address information for assessees by the Income Tax Department.
Action Required: Ensure accurate and up-to-date address records for all assessees are maintained.
Post Master General:
Impact: The Post Master General's records may be used to obtain assessee addresses.
Action Required: Maintain accurate and up-to-date address records for assessees.
Insurers:
Impact: Insurers may be used as sources of address information for assessees by the Income Tax Department.
Action Required: Ensure accurate and up-to-date address records for all assessees are maintained.
Director/Joint Director of Income-tax Intelligence and Criminal Investigation:
Impact: Addresses furnished in Form No. 61 and 61A will be used for communication.
Action Required: Maintain accurate records of addresses provided in Forms 61 and 61A.
Government and Local Authorities:
Impact: The Government and local authorities' records may be used to obtain assessee addresses.
Action Required: Maintain accurate and up-to-date address records for assessees.
Income Tax Department:
Impact: The Income Tax Department has a wider range of addresses to use for communication with assessees, potentially improving compliance and reducing instances of non-delivery of notices.
Action Required: Update communication procedures to incorporate the new address sources and ensure compliance with the amended rule.
Key Entities Referenced
Income-tax Act, 1961: Refers to the primary legislation being amended, specifically section 282 and 295.
Central Board of Direct Taxes: The issuing authority for the notification.
Income-tax Rules, 1962: The set of rules being amended by this notification.
Income tax 25th Amendment Rules, 2017: The name given to the new set of rules.
Banking Regulation Act, 1949: Act governing banking companies, relevant to address verification of assessee.
Indian Post Office Act, 1898: Act governing the postal service, relevant to address verification of assessee.
Insurance Act, 1938: Act defining insurers, relevant to address verification of assessee.
Form No.61: Form number for furnishing information to the Director of Incometax Intelligence and Criminal Investigation.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 1013] ubZ fnYyh] cq/okj] fnlEcj 20] 2017@vxzgk;.k 29] 1939
No. 1013] NEW DELHI, WEDNESDAY, DECEMBER 20, 2017/ AGRAHAYANA 29, 1939
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव व व ििििववववभभभभाााागगगग))))
((((कककक(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय (cid:12)(cid:12)(cid:12)(cid:12)(cid:13)(cid:13)(cid:13)(cid:13)यययय (cid:14)(cid:14)(cid:14)(cid:14) ककककरररर बबबबोोोोडडडड))(cid:18)(cid:18)))(cid:18)(cid:18)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 20 (cid:4)दस(cid:10) बर, 2017
ससससाााा....ककककाााा....ििििनननन.... 1111555522227777((((अअअअ))))....————क(cid:13)(cid:14)ीय (cid:16)(cid:17)य (cid:18) कर बोड,(cid:22) आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:24) धारा 295 के
साथ प(cid:29)ठत धारा 282 ारा (cid:16)द(cid:17)त शि#त य$ का (cid:16)योग करत े ’ए, आय-कर िनयम, 1962 का और संशोधन करन े के िलए,
िन(cid:10)न िलिखत िनयम बनाता ह,ै अथा(cid:22)त ्:—
1. (1) इन िनयम$ का सिं (cid:18)/त नाम आय-कर (पचीसवाँ संशोधन) िनयम, 2017 ह ै।
(2) ये राजप1 म(cid:13) (cid:16)काशन क(cid:24) तारीख स े(cid:16)व5ृ ह$गे ।
2. आय-कर िनयम, 1962 के िनयम 127 के उपिनयम (2) म(cid:13) परंतुक के प9 चात,् िन(cid:10) निलिखत परंतकु अतं :; थािपत
(cid:4)कया रखा जाएगा, अथात(cid:22) ् :—
"परंत ु यह और (cid:4)क जहा ं ससं ूचना का प(cid:29)रदान या पारेषण मद (i) स े मद (iv) म(cid:13) वAण(cid:22)त पत े पर या पहल े परंतकु
म (cid:13)यथािनBदC(cid:22) ट संबोिधती ारा (cid:4)दए गए (cid:4)कसी अE य पत ेपर नहF (cid:4)कया जा सकता ह,ै वहां ससं ूचना का प(cid:29)रदान
या पारेषण िन(cid:10)न िलिखत पत ेपर (cid:4)कया जाएगा :—
(i) िनधा(cid:29)(cid:22) रती का पता, जो (cid:4)कसी ऐसी बकI कारी कंपनी या सहकारी बकI के पास उपलKध ह,ै िजसको
बIककारी िविनयमन अिधिनयम, 1949 (1949 का 10) लागू होता ह ै(इसके अंतग(cid:22)त उ# त अिधिनयम क(cid:24)
धारा 51 म (cid:13)िनBदC(cid:22) ट कोई बकI या बकI कारी सं;थ ा भी ह)ै ; या
(ii) िनधा(cid:29)(cid:22) रती का पता, जो भारतीय डाक घर अिधिनयम, 1898 (1898 का 6) क(cid:24) धारा 2 के खंड (ञ) म (cid:13)
यथा िनBदC(cid:22) ट पो;ट मा;ट र जनरल के पास उपलK ध ह ै; या
(iii) िनधा(cid:29)(cid:22) रती का पता, जो बीमा अिधिनयम, 1938 (1938 का 4) क(cid:24) धारा 2 के खंड (9) म(cid:13) यथा
प(cid:29)रभािषत बीमाकता(cid:22) के पास उपलK ध ह ै; या
7256 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(iv) िनधा(cid:29)(cid:22) रती का पता, जो िनयम 114घ के उपिनयम (1) के अधीन िनदशे क, आय-कर (आसूचना और
आपरािधक अEवेषण) को या सयं ु# त िनदशे क, आय-कर (आसूचना और आपरािधक अEवेषण) को (cid:16)Uप
सVं य ा 61 म (cid:13)(cid:4)दया गया ह ै; या
(v) िनधा(cid:29)(cid:22) रती का पता, जो िनयम 114ङ के उपिनयम (1) के अधीन िनदशे क, आय-कर (आसूचना और
आपरािधक अEवेषण) को या सयं ु# त िनदशे क, आय-कर (आसूचना और आपरािधक अEवेषण) को (cid:16)Uप
सVं य ा 61क म (cid:13)(cid:4)दया गया ह ै; या
(vi) िनधा(cid:29)(cid:22) रती का पता, जो सरकार के अिभलेख$ म(cid:13) उपलKध ह ै; या ;
(vii) िनधा(cid:29)(cid:22) रती का पता, जो अिधिनयम क(cid:24) धारा 10 के खंड (20) के नीच े ;प C टीरकरण म (cid:13) यथा िनBदC(cid:22) ट
;थ ानीय (cid:16)ािधकारी के अिभलेख$ म(cid:13) उपलK ध ह ै।"।
[अिधसूचना स.ं 98/2017/फा. स.ं 370142/36/2017-टीपीएल]
डॉ. टी. एस. मपवाल, अवर सिचव
(cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पप पप णणणण :::: मलू िनयम अिधसूचना सVं य ाकं का.आ. 969(अ), तारीख 26 माच(cid:22), 1962 ारा (cid:16)कािशत (cid:4)कए गए थे और उनम (cid:13)
आय-कर (तेईसवा ँ संशोधन) िनयम, 2017 ारा, अिधसूचना सVं याकं का.आ. 3497(अ), तारीख 31अ#टूबर,
2017 ारा अंितम संशोधन (cid:4)कया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th December, 2017
G.S.R. 1527(E).—In exercise of the powers conferred by section 282 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 (25th 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 rule 127, in sub-rule (2), after the proviso, the following proviso shall
be inserted:-
“Provided further that where the communication cannot be delivered or transmitted to the address
mentioned in item (i) to (iv) or any other address furnished by the addressee as referred to in first
proviso, the communication shall be delivered or transmitted to the following address:—
(i) the address of the assessee as available with a banking company or a co-operative bank to which
the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution
referred to in section 51 of the said Act); or
(ii) the address of the assessee as available with the Post Master General as referred to in clause (j)
of section 2 of the Indian Post Office Act, 1898 (6 of 1898); or
(iii) the address of the assessee as available with the insurer as defined in clause (9) of section 2 of
the Insurance Act, 1938 (4 of 1938); or
(iv) the address of the assessee as furnished in Form No.61 to the Director of Income-tax
(Intelligence and Criminal Investigation) or to the Joint Director of Income-tax (Intelligence and
Criminal Investigation) under sub-rule (1) of rule 114D; or
(v) the address of the assessee as furnished in Form No.61A under sub-rule (1) of rule 114E to the
Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income-
tax (Intelligence and Criminal Investigation); or¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(vi) the address of the assessee as available in the records of the Government; or
(vii) the address of the assessee as available in the records of a local authority as referred to in the
Explanation below clause (20) of section 10 of the Act.”
[Notification No. 98/2017/F. No. 370142/36/2017-TPL]
Dr T. S. MAPWAL, Under Secy.
Note : The principal rules were published vide notification number S.O. 969(E), dated the 26th March, 1962
and last amended by Income-tax (24th Amendment) Rules, 2017 vide notification number
S.O. No. 3497(E), dated the 31st October, 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.