This notification, S.O. 2671(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on August 9, 2016, introduces the Income-tax (20th Amendment) Rules, 2016. These rules amend the Income-tax Rules, 1962, with immediate effect from the date of publication in the Official Gazette. Specifically, the amendment modifies Form 10A in Appendix II of the Income-tax Rules, 1962. It substitutes the existing item 4 with a requirement for "Details of the authors/founders: Sl. No., Name, Address, Permanent Account Number (PAN)." It also substitutes the existing item 6 with a requirement for "Details of the trustees/managers: Sl. No., Name, Address, Permanent Account Number (PAN)." The notification number is 67/2016, F. No. 370142/22/2016-TPL, and is signed by Niraj Kumar, Under Secretary. The principal rules were initially published under S.O. 969(E) on March 26, 1962, and last amended by notification S.O. 2226(E) on June 28, 2016.
Key Entities Referenced
Income-tax Act, 1961: Indian legislation governing income tax.
Central Board of Direct Taxes: A governmental body responsible for direct tax administration in India.
Income-tax Rules, 1962: The rules framed under the Income-tax Act, 1961.
New Delhi: The location where the notification was issued.
Ministry of Finance: A ministry of the Government of India, concerned with the finances of the country.
Department of Revenue: Part of the Ministry of Finance.
Income-tax 20th Amendment Rules, 2016: Rules amending the Income-tax Rules, 1962.
Form 10A: A form within the Income-tax Rules, 1962, specifically mentioned in the amendment.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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No. 1994] NEW DELHI, TUESDAY, AUGUST 9, 2016/SRAVANA 18, 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, 9 अग(cid:7021)त, 2016
आय-कर
का.आ. 2671(अ).—के(cid:7008)(cid:7076)ीय (cid:7079)(cid:7004)य(cid:6979) कर बोड,(cid:6981) आय-कर अिधिनयम, 1961 क(cid:7409) धारा 12क क(cid:7409) उप-धारा (1) के
खंड (कक) के साथ प(cid:7407)ठत धारा 295 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, आय-कर िनयम, 1962 का और संशोधन करने के
िलए िन(cid:7388)िलिखत िनयम बनाती ह,ै अथा(cid:6981)त ्:—
1. (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7385) नाम आय-कर (20वां संशोधन) िनयम, 2016 ह ै।
(2) ये राजप(cid:7074) म (cid:7286)(cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7275) ह(cid:7298)ग े।
2. आय-कर िनयम, 1962, के प(cid:7407)रिश(cid:7397) 2, के (cid:7079)(cid:7272)प 10क म,(cid:7286)—
(i) मद 4 के (cid:7021)थान पर िन(cid:7388)िलिखत मद रखी जाएगी, अथा(cid:6981)त ्:—
''4 (cid:7008)यासकता(cid:6981) ((cid:7008)यासकता(cid:6981)(cid:7312))/सं(cid:7021)थापक (सं(cid:7021)थापक(cid:7298)) के (cid:7011)यौरे :—
(cid:7059)म सं. नाम पता (cid:7021)थायी खाता सं. (पने )।'';
3949 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) मद सं(cid:6990)या 6 के (cid:7021)थान पर िन(cid:7388)िलिखत मद रखी जाएगी, अथा(cid:6981)त ्:—
''6 (cid:7008)यासी ((cid:7008)यािसय(cid:7298)) (cid:7079)बंधक/((cid:7079)बधक(cid:7298)) के (cid:7011)यौरे अथा(cid:6981)त ्:—
(cid:7059)म सं. नाम पता (cid:7021)थायी खाता सं. (पने )।''।
[अिधसूचना सं. 67/2016/फा. सं. 370142/22/2016-टीपीएल]
नीरज कुमार, अवर सिचव
(cid:7407)ट(cid:7009)पण : मूल िनयम भारत के राजप(cid:7074), असाधारण, भाग II, खंड-3, उपखडं (i) म (cid:7286) का.आ. सं(cid:6990)यांक 969(अ) तारीख 26 माच(cid:6981),
1962 (cid:7367)ारा (cid:7079)कािशत (cid:7408)कए गए थ े और अिधसूचना सं(cid:6990)यांक का.आ. 2226(अ), तारीख 28.06.2016 (cid:7367)ारा उनका
अंितम संशोधन (cid:7408)कया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th August, 2016
INCOME-TAX
S.O. 2671(E).— In exercise of the powers conferred by section 295 read with clause (aa) of sub-
section (1) of section 12A 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 (20thAmendment) Rules, 2016.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in the Appendix II, in Form 10A,—
(i)(cid:32) for item 4, following item shall be substituted, namely:—
“4. Details of the author(s)/ founder(s):—
Sl. No. Name Address Permanent Account Number (PAN) .”;
(ii)(cid:32) for item 6, following item shall be substituted, namely:-
“6. Details of the trustee(s)/ manager(s):-
Sl. No. Name Address Permanent Account Number (PAN) .”.
[Notification No. 67/2016/F. No. 370142/22/2016-TPL]
NIRAJ KUMAR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) (cid:105)(cid:100)(cid:118)(cid:101) number S.O. 969(E), dated the 26th March, 1962 and was last amended
vide notification number S.O. 2226(E), dated the 28.06.2016.
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and Published by the Controller of Publications, Delhi-110054.