This notification, G.S.R. 1073(E), issued by the Central Board of Direct Taxes (CBDT), Ministry of Finance, Department of Revenue, New Delhi, dated November 16, 2016, introduces the Income-tax (31st Amendment) Rules, 2016. These rules, which come into force on the date of publication in the Official Gazette, amend the Income-tax Rules, 1962, by inserting Rule 12E. Rule 12E specifies that the prescribed authority under subsection (2) of section 143 of the Income-tax Act, 1961, shall be an Income-tax Officer or an authority of higher rank authorized by the CBDT for the purposes of subsection (2) of section 143. The notification number is 105/2016, F. No. 142/8/2014-TPL, and is signed by Dr. T. S. Mapwal, Under Secretary. The principal rules were published vide Notification S.O. 969(E), dated 26th March, 1962 and last amended vide Notification G.S.R. 1068(E), dated 15th November, 2016.
Key Entities Referenced
Income-tax Act, 1961: An Indian Act of Parliament enacted in 1961 governing income tax.
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, in India responsible for direct tax administration.
Income-tax Rules, 1962: Rules framed under the Income-tax Act, 1961, providing detailed procedures and guidelines for the implementation of the Act.
New Delhi: The capital city of India, where the notification was issued.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration.
Income-tax Officer: An officer of the Income Tax Department in India
Dr. T. S. Mapwal: Under Secretary, as the signing authority for the notification.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 796] NEW DELHI, WEDNESDAY, NOVEMBER 16, 2016/KARTIKA 25, 1938
िव(cid:7275) मं(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, 16 नव(cid:7013) बर, 2016
सा.का.िन 1073(अ).—क(cid:7286)(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 143 क(cid:7409)
उपधारा (2) 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 करते (cid:7263)ए, आय-कर िनयम, 1962 का और संशोधन
करन ेके िलए िन(cid:7388)िलिखत िनयम बनाता ह,ै अथा(cid:6981)त ्:--
1. (1) इन िनयम(cid:7298) का संि(cid:6979)(cid:7385) नाम आय-कर (31वा ं संशोधन) िनयम, 2016 ह ै।
(2) ये राजप(cid:7074) म(cid:7286) (cid:7079)काशन क(cid:7409) तारीख को (cid:7079)वृ(cid:7004) त ह(cid:7298)ग े।
2. आय-कर िनयम, 1962 म(cid:7286), िनयम 12घ के प(cid:7019) चात् िन(cid:7013)न िलिखत िनयम अंत:(cid:7021) थािपत (cid:7408)कया जाएगा, अथा(cid:6981)त ् :--
''12ङ धारा 143 क(cid:7409) उपधारा (2) के अधीन िविहत (cid:7079)ािधकारी.—धारा 143 क(cid:7409) उपधारा (2) के अधीन िविहत
(cid:7079)ािधकारी ऐसे आय-कर (cid:7079)ािधकारी ह(cid:7298)गे जो आय-कर अिधकारी क(cid:7409) पंि(cid:6989) त से नीचे के न ह(cid:7298) िज(cid:7008) ह (cid:7286) के(cid:7008) (cid:7076)ीय (cid:7079)(cid:7004) य(cid:6979) कर
बोड(cid:6981) (cid:7367)ारा धारा 143 क(cid:7409) उपधारा (2) के (cid:7079)योजन के िलए आय-कर (cid:7079)ािधकारी के (cid:7272)प म(cid:7286) काय(cid:6981) करने के िलए (cid:7079)ािधकृत
(cid:7408)कया गया ह।ै ''।
[अिधसूचना सं. 105 /2016/फा. सं. 142/8/2014-टीपीएल]
डॉ. टी. एस. मपवाल, अवर सिचव
5310 GI/2016 (1)(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:7407)ट(cid:7009)प ण : मलू िनयम अिधसूचना सं. का.आ. 969(अ), तारीख 26 माच(cid:6981), 1962 (cid:7367)ारा (cid:7079)कािशत (cid:7408)कए गए थे और अिधसूचना
सा.का.िन. 1068(अ), तारीख 15 नव(cid:7013) बर, 2016 (cid:7367)ारा अंितम संशोधन (cid:7408)कया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th November, 2016
G.S.R. 1073(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of
section 143 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 (31st Amendment) Rules, 2016.
(2) They shall come into force on the date of publication in the Official Gazette.
2. In the Income-tax Rules, 1962, after rule 12D, the following rule shall be inserted, namely:-
“12E. Prescribed authority under sub-section (2) of section 143.—The prescribed authority
under sub-section (2) of section 143 shall be an income-tax authority not below the rank of an
Income-tax Officer who has been authorised by the Central Board of Direct Taxes to act as
income-tax authority for the purposes of sub-section (2) of section 143.”.
[Notification No. 105 /2016/F. No. 142/8/2014-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note : The principal rules were published vide Notification S.O. 969(E), dated 26th March, 1962 and last
amended (cid:101)(cid:118)(cid:105)(cid:100) Notification G.S.R. 1068(E), dated 15th November, 2016.
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