Date: 2016-04-29Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by sections 192 200 and 206C read with section 295 of the Income tax Act 1961 43 of 1961 the Central Board of Direct Taxes hereby makes
Executive Summary:
This notification from the Central Board of Direct Taxes amends the Income-tax Rules, 1962. It introduces new rules regarding furnishing evidence for tax deduction claims under section 192, modifies procedures for statement submission, and updates relevant forms. The rules come into force on June 1, 2016, with statement submission deadlines specified.
Key Points / Main Content:
Furnishing Evidence for Tax Deduction Claims (Section 192):
* Rule 26C is inserted, requiring assessees to furnish evidence or particulars of claims in Form No. 12BB to the person responsible for making payments under section 192(1) for estimating income or computing tax deduction at source.
* The assessee must furnish evidence or particulars specified in column 3 of the provided table for the claim specified in column 2. This includes providing the landlord's information for HRA claims exceeding one lakh rupees, evidence of expenditure for leave travel concession, lender's information for interest deductions on house property, and evidence of investment/expenditure for Chapter VIA deductions.
Amendments to Rule 30:
* Subrule 2A is amended, changing the "seven days" timeframe to "thirty days".
* Subrule 4 is modified, requiring submission of Form No. 24G to the agency authorized by the Principal Director of Income-tax Systems.
* Subrules 4A, 4B, and 4C are inserted, specifying deadlines and methods for furnishing statements, including electronic submission and Book Identification Number intimation.
* Subrule 5 is substituted, tasking the Principal Director General of Income-tax Systems with specifying procedures, formats, and standards for statement furnishing and verification.
Amendments to Rule 31A:
* Subrule 2 is substituted, providing a table that specifies the due dates for furnishing statements based on the financial year quarter. The due date for the quarter ending March 31st is May 31st of the following financial year.
Amendments to Rule 37CA:
* In subrule 3, the requirement to submit a statement in Form No. 24G to the authorized agency is specified.
* Subrules 3A and 3B are inserted, outlining deadlines and methods for statement submission, similar to the amendments in Rule 30.
* Subrule 4 is substituted, assigning responsibility to the Principal Director General of Income-tax Systems for specifying procedures, formats, and standards for statement furnishing and verification.
Appendix II Amendments:
* Form No. 12BB is inserted, requiring details of claims and evidence for tax deduction under section 192, including information about landlords, lenders, and investments.
* In Form No. 24G, Telangana is inserted in the list of states.
* In Form No. 24Q, Annexure II, entries 357 and 358 are inserted for reporting landlord/lender information for HRA and house property interest deductions, respectively.
* In Forms No. 26Q and 27Q, section code 192A for "Payment of accumulated balance due to an employee" is inserted in the Annexure notes.
Impact Analysis:
Employees:
* Impact: Required to furnish evidence and particulars of claims for tax deductions under Section 192 using Form No. 12BB. Must provide accurate details of HRA, LTC, interest on borrowing, and Chapter VIA deductions.
* Action Required: Gather and provide necessary documentation and information as per Form No. 12BB requirements.
Employers/Deductors:
* Impact: Responsible for collecting and verifying employee claims submitted in Form No. 12BB. Must ensure accurate tax deduction at source based on the provided information. Required to submit statements in Form No. 24G to the authorized agency, following new deadlines and electronic submission procedures.
* Action Required: Familiarize themselves with Form No. 12BB requirements, update statement submission processes, and adhere to new deadlines.
Principal Director General of Income-tax Systems:
* Impact: Responsible for specifying procedures, formats, and standards for furnishing and verifying statements.
* Action Required: Define and communicate the procedures, formats, and standards for statement submission and verification to relevant parties.
Key Entities Referenced
Income-tax Act, 1961: An act of the Indian Parliament concerning income tax.
Central Board of Direct Taxes: A government agency in India responsible for direct tax administration.
Incometax Rules, 1962: Rules pertaining to the Income-tax Act, 1961, that are being amended by this notification.
Incometax 11th Amendment Rules, 2016: The title given to the amendments made to the Incometax Rules, 1962, in 2016.
Form No.12BB: A form to furnish evidence of claims by employee for deduction of tax under section 192.
Form No. 24G: A statement to be submitted to the agency authorised by the Principal Director of Incometax Systems in respect of tax deducted by the deductors and reported to him.
Form 27A: A form used for verification of statements furnished electronically.
Telangana: A state in India, which is being inserted into Form 24G under the heading 'Details of State'.
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EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
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No. 1030] NEW DELHI, FRIDAY, APRIL 29, 2016/VAISAKHA 9, 1938
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ााााललललयययय
((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11) ीीीीयययय (cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16) ककककरररर बबबबोोोोडडडड))(cid:20)(cid:20)))(cid:20)(cid:20)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 29 अ(cid:10)ैल, 2016
आआआआयययय----ककककरररर
ककककाााा....आआआआ....1111555588887777((((अअअअ))))....—क(cid:13)(cid:14)ीय सरकार, आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:26) धारा 295 के साथ प!ठत धारा
192, धारा 200 और धारा 206ग %ारा (cid:10)द&त शि) तय* का (cid:10)योग करते ,ए, आय-कर िनयम, 1962 का और संशोधन करन े
के िलए िन.न िलिखत िनयम बनाती ह,ै अथात/ ्:—
1. (1) इन िनयम* का संि56त नाम आय-कर (7यारहवा ँसंशोधन) िनयम, 2016 ह ै।
(2) ये 1 जून, 2016 स े(cid:10)व&ृ त ह*गे ।
2. आय-कर िनयम, 1962 (िजसे इसम (cid:13)इसके प> चात् उ) त िनयम कहा गया ह)ै म,(cid:13) िनयम 26ख के प> चात ्िन. निलिखत
िनयम अंत:Bथ ािपत (cid:4)कया जाएगा, अथात/ ्:-
““““22226666गगगग.... धधधधाााारररराााा 111199992222 ककककेेेे अअअअधधधधीीीीनननन ककककटटटटौौौौततततीीीी ककककेेेे ििििललललएएएए ककककममममचच(cid:21)(cid:21)चच(cid:21)(cid:21) ााााररररीीीी (cid:24)(cid:24)(cid:24)(cid:24)ाााारररराााा ददददाााावववव(cid:26)(cid:26)(cid:26)(cid:26) ककककेेेे ससससाााा(cid:28)(cid:28)(cid:28)(cid:28)यय यय ककककाााा (cid:29)(cid:29)(cid:29)(cid:29)(cid:30)(cid:30)(cid:30)(cid:30)तत तत ततुुततुु ककककययययाााा जजजजााााननननाााा---- (1) िनधा!/ रती
अपनी आय का (cid:10)ा)क लन करन े या Dोत पर कटौती क(cid:26) संगणना करन े के (cid:10)योजन के िलए, (cid:10)Hप स.ं 12खख म,(cid:13) उप
िनयम (2) म(cid:13) िनJदKट दाव* का साL य या िविशिK टया ं धारा 192 क(cid:26) उप-धारा (1) के अधीन संदाय करने के िलए
िज.म ेदार Mय ि)त को (cid:10)Bत ुत करेगा ।
(2) िनधा!/ रती उ)त सारणी के Bत ंभ (2) म(cid:13) त&B थानी (cid:10)िविKट म(cid:13) िविनJदK ट दावे क(cid:26), नीचे सारणी के B तभं (3) म (cid:13)
िविनJदKट साLय या िविशिKट या ं(cid:10)Bत ुत करेगा :—
2097 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ससससााााररररणणणणीीीी
Oम संPय ा दावे क(cid:26) (cid:10)कृित साL य या िविशिK टया ं
(1) (2) (3)
1. मकान (cid:4)कराया भ&त ा भ ू B वामी/भ ू B वािमय* का नाम, पता और
B थायी लेखा सPं यांक जहां पर पूव/ वष/ के दौरान
संद&त कुल (cid:4)कराया एक लाख Uपए स ेअिधक ह ै
2. छुWी याXा !रयायत या सहायता M यय का साL य
3. “गृह संपि&त से आय” शीष/ के अधीन Yय ाज क(cid:26) कटौती उधार दने े वाल ेका नाम, पता और B थायी लखे ा
सPं यांक
4. अZय ाय 6-क के अधीन कटौती िविनधान या M यय का साL य
3. उ)त िनयम के िनयम 30 म,(cid:13)-
(क) उ)त िनयम (2क) म (cid:13)“ सात (cid:4)दन” शYद * के B थान पर “ तीस (cid:4)दन” रखे जाएगं ;े
(ख) उ)त िनयम (4) म (cid:13)“के जमा खात ेम(cid:13)” शYद * के साथ आरंभ होने वाल ेऔर “सूिचत करेगा” शY द* के साथ समा6 त होन ेवाल े
भाग के Bथ ान पर, िन.न िलिखत शYद , अकं , अ5र और कोK ठक रखे जाएंगे, अथात/ ्:-
“कटौतीकता]/ %ारा कटौती (cid:4)कए गए और उस े !रपोट/ (cid:4)कए गए कर के संबंध म (cid:13) (cid:10)धान िनदशे क, आय कर ((cid:10)णाली) %ारा
(cid:10)ािधकृत अिभकरण को (cid:10)Hप संPय ा 24छ म (cid:13)िववरणी (cid:10)B ततु करेगा”;
(ग) उप-िनयम (4) के प>च ात ्िन.न िलिखत उप-िनयम अंत:Bथ ािपत (cid:4)कया जाएगा, अथात/ ्:-
“(4अ) उप-िनयम (4) म(cid:13) िनJदKट िववरणी –
(क) जहा ंिववरणी माच/ के मास स ेसंबिं धत ह,ै वहा ं30 अ(cid:10)लै को या उसके पहले (cid:10)B तुत क(cid:26) जाएगी; और
(ख) अ_य (cid:4)कसी दशा म (cid:13)सुसंगत मास के अतं से पं(cid:14)हव(cid:13) (cid:4)दन या उसस ेपहले (cid:10)Bत ुत क(cid:26) जाएगी।
(4आ) उप-िनयम (4) म(cid:13) िनJदKट िववरणी िन. निलिखत रीित म (cid:13)(cid:10)B ततु क(cid:26) जाएगी, अथात/ ् :-
(क) उप-िनयम (5) के अधीन िविनJदK ट (cid:10)(cid:4)Oया], Hप िवधान* और मानक* के अनुसार अकं (cid:26)य हB ता5र के अधीन
इले)‘ोिनक Hप स े; अथवा
(ख) उप-िनयम (5) के अधीन िविनJदK ट (cid:10)(cid:4)Oया], Hप िवधान* और मानक* के अनसु ार (cid:10)Hप 27क म (cid:13) िववरणी के
स&य ापन के साथ इले)‘ ोिनक Hप से या इल)े ‘ािनक (cid:10)(cid:4)Oया के माZ यम से स& यािपत Hप म (cid:13)।
(4इ) उप-िनयम (4) म(cid:13) िनJदKट Mय ि)त , ऐसे (cid:10)& यके कटौतीकता,/ िजसके संबंध म (cid:13) कटौती क(cid:26) गई रािश जमा क(cid:26) गई ह,ै को
अिभकरण %ारा उ&प _न संPय ा ( िजसे इसम(cid:13) इसके प>च ात् बही पहचान संPय ा कहा गया ह)ै सूिचत कर(cid:13)ग े।”;
(घ) उप-िनयम (5) के Bथ ान पर, िन.न िलिखत िनयम रखा जाएगा, अथा/त्:-
“(5) (cid:10)धान महािनदशे क, आयकर (cid:10)णाली िववरिणय* के (cid:10)B तुत (cid:4)कए जान ेऔर उनके स& यापन के (cid:10)योजन* के िलए (cid:10)(cid:4)Oया],
Hप िवधान* और मानक* को िविनJदKट करेगा तथा िववरिणय* क(cid:26) जानकारी और उनका स& यापन (cid:10)B तुत करने के संबंध म (cid:13)
(cid:4)दन (cid:10)ित (cid:4)दन (cid:10)शासन के िलए उ&त रदायी होगा ।”।
4. उ)त िनयम के िनयम 31क म,(cid:13) उप-िनयम (2) के B थान पर िन. निलिखत उप िनयम रखा जाएगा, अथा/त:्-
“(2) नीचे दी गई सारणी के Bत भं (2) म(cid:13) िविनJदK ट तारीख को समा6त होने वाले िव&त ीय वष / क(cid:26) ितमाही के िलए उप-िनयम
(1) म(cid:13) िनJदKट िववरणी उ)त सारणी के Bत भं (3) म(cid:13) त& B थानी (cid:10)िविKट म(cid:13) िववरिणया ं िविनJदK ट िनयत तारीख तक दी
जाएगी:¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
ससससााााररररणणणणीीीी
Oम संPय ा िव&त ीय वष / क(cid:26) ितमाही क(cid:26) समाि6त िनयत तारीख
क(cid:26) तारीख
(1) (2) (3)
1. 30 जून िव& तीय वष/ क(cid:26) 31 जुलाई
2. 30 िसतंबर िव& तीय वष/ क(cid:26) 31 अ)त बू र
3. 31 (cid:4)दसंबर िव& तीय वष/ क(cid:26) 31 जनवरी
4. 31 माच / िव& तीय वष/ िजसम(cid:13) कटौती क(cid:26) जाती ह,ै के त&क ाल प> चात् के
िव& तीय वष/ क(cid:26) 31 मई।”।
5. उ)त िनयम के िनयम 37गक म,(cid:13)-
(क) उ)त िनयम (3) म (cid:13) “जमा करने के िलए उ& तरदायी ह”ै शY द* के साथ आरंभ होने वाल े और “सिू चत करेगा” शY द* के साथ
समा6त होने वाल ेभाग के Bथ ान पर, िन.न िलिखत शY द, अकं , अ5र और कोK ठक रख ेजाएंगे, अथात/ ्:-
“(cid:10)धान िनदशे क आय कर ((cid:10)णाली) %ारा (cid:10)ािधकृत अिभकरण को संdहकता]/ %ारा संdहीत कर और उस े !रपोट/ (cid:4)कए गए
कर के संबंध म(cid:13) (cid:10)Hप संPय ा 24छ म (cid:13)िववरणी जमा करेगा ।”;
(ख) उप-िनयम (3) के प>च ात् िन.न िलिखत उप-िनयम अंत:Bथ ािपत (cid:4)कया जाएगा, अथा/त:्-
“(3अ) उप-िनयम (3) म(cid:13) िनJदKट िववरणी-
(क) जहा ंिववरणी का संबंध माच/ के मास से ह ैवहां 30 अ(cid:10)लै को या उसस ेपहले (cid:10)Bत ुत क(cid:26) जाएगी; और
(ख) अ_य (cid:4)कसी दशा म (cid:13)सुसंगत मास के अतं से पं(cid:14)हव(cid:13) (cid:4)दन या उसस ेपहले (cid:10)Bत ुत क(cid:26) जाएगी ।
(3आ) उप-िनयम (3) म(cid:13) िनJदKट िववरणी िन. निलिखत रीित म (cid:13)(cid:10)B ततु क(cid:26) जाएगी, अथात/ ् :-
(क) उप-िनयम (4) के अधीन िविनJदK ट (cid:10)(cid:4)Oया], Hप िवधान* और मानक* के अनुसार अकं (cid:26)य हB ता5र के अधीन
इले)‘ ािनक Hप से ; अथवा
(ख) उप-िनयम (4) के अधीन िविनJदK ट (cid:10)(cid:4)Oया], Hपिवधान* और मानक* के अनसु ार (cid:10)Hप 27क म (cid:13) िववरणी के
स&य ापन के साथ इले)‘ ािनक Hप से या इलै)‘ािनक (cid:10)(cid:4)Oया के माZ यम से स&य ािपत Hप म””(cid:13)””;
(ग) उप-िनयम (4) के Bथ ान पर, िन.न िलिखत उप-िनयम रखा जाएगा, अथा/त:्-
''(4) महािनदशे क,,,, आयकर ((cid:10)णाली) िववरिणय* के (cid:10)Bत ुत (cid:4)कए जाने और उनके स&य ापन के (cid:10)योजन के िलए (cid:10)(cid:4)Oया],,,,
Hपिवधान* और मानक* को िविनJदKट करेगा तथा सचू ना दने े और िववरिणय* के स& यापन के संबधं म(cid:13) (cid:4)दन (cid:10)ित (cid:4)दन के
(cid:10)शासन के िलए उ&त रदायी होगा ।''।
6. उ)त िनयम के प!रिशKट 2 म,,(cid:13),,----
(क) (cid:10)Hप 12खक के प>च ात ्िन.न िलिखत (cid:10)Hप अतं :B थािपत (cid:4)कया जाएगा,,,, अथात/ ्:-
““““(cid:10)Hप सं. 12खख
(िनयम 26ग दिे खए
धधधधाााारररराााा 111199992222 ककककेेेे अअअअधधधधीीीीनननन ककककरररर कककक"""" ककककटटटटौौौौततततीीीी ककककेेेे ििििललललएएएए ककककममममचच(cid:21)(cid:21)चच(cid:21)(cid:21) ााााररररीीीी (cid:24)(cid:24)(cid:24)(cid:24)ाााारररराााा ददददाााावववव(cid:26)(cid:26)(cid:26)(cid:26) कककक"""" ििििववववििििशशशशिििि$$$$टट टट ययययाााा ंं ंंददददशशशशाााानन(cid:21)(cid:21)नन(cid:21)(cid:21) ेे ेेववववााााललललाााा ििििववववववववररररणणणण
1. कम/चारी का नाम और पता:
2. कम/चारी का Bथ ायी लेखा संPय ाकं :
3. िव&त ीय वष/:4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
ददददाााावववव ेे ेेऔऔऔऔरररर उउउउननननककककेेेे ससससाााा(cid:28)(cid:28)(cid:28)(cid:28)यय यय ककककेेेे ििििववववववववररररणणणण
O.स.ं दावे क(cid:26) (cid:10)कृित रकम (Uपए म)(cid:13) साL य/िविशिK टया ं
(1) (2) (3) (4)
1. मकान (cid:4)कराया भ&त ा
(i) भ-ू Bव ामी को संद&त (cid:4)कराया
(ii) भ-ू Bव ामी का नाम
(iii) भ-ू Bव ामी का पता
(iv) भ-ू स ् वामी का Bथ ायी लेखा सPं याकं
((((टटटट))))पप पप णणणण:::: Bथ ायी लेखा संPय ाकं तब (cid:4)दया
जाएगा जब पवू / वष/ के दौरान सदं & त कुल
(cid:4)कराया एक लाख Uपए स ेअिधक ह ै।
2. छुWी याXा !रयायत या सहायता
3. उधार पर Yय ाज क(cid:26) कटौती
(i) उधार दने े वाल ेको संदये /सदं & त रकम
(ii) उधार दने ेवाले का नाम
(iii) उधार दने े वाले का पता
(iv) उधार दने े वाले का Bथ ायी लेखा
सPं य ांक
(क) िव&त ीय संBथ ा (य(cid:4)द उपलYध हो)
(ख) िनयोजक (य(cid:4)द उपलYध हो)
(ग) अ_य
4. अZय ाय 6-क के अधीन कटौती
(अ) धारा 80ग, 80गगग और 80गगघ
(i) धारा 80ग
(क) -----------
(ख) -----------
(ग) -----------
(घ) -----------
(ड.) -----------
(च) -----------
(छ) -----------
(ii) 80गगग
(iii) 80गगघ
(आ) अZय ाय 6क के अधीन अ_य धाराए ं
(अथात/ ् 80ड., 80छ, 80ननक, आ(cid:4)द)
(i) धारा -----------
(ii) धारा -----------
(iii) धारा -----------
(iv) धारा -----------
(v) धारा -----------¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 5
स& यापन
म.g...........पुX/पुXी..............यह (cid:10)मािणत करता h/ंकरती h ं(cid:4)क ऊपर दी गई जानकारी पूण /और सही ह ै।
Bथ ान:................
तारीख:.................. (कम/चारी के हBत ा5र)
पदनाम:............................... पूरा नाम........................... ”””” ;
(ख) (cid:10)Hप संPय ा 24छ के jबद ु7 म,(cid:13) ““““राkय * का िववरण”””” शीष /के अधीन,,,, Oम संP या 31 पर,,,, तिमलनाडु के प> चात् और Oम
सPं य ा 32 पर,,,, िXपरु ा से पहले ““““31क तले ंगाना”””” अकं ,,,, अ5र और शYद अंत:B थािपत (cid:4)कए जाएगं े ।
(ग) (cid:10)Hप सPं य ा 24थ के उपाबधं 2 म,(cid:13) (cid:10)िविK ट 356 के प> चात्, िन. निलिखत अंत:B थािपत (cid:4)कया जाएगा, अथा/त:--
““““357 मकान (cid:4)कराया भ&त ा दावे क(cid:26) दशा म-(cid:13) भ-ू B वामी का नाम और B थायी लेखा संP यांक य(cid:4)द पूव/ वष/ के दौरान
कुल संदाय एक लाख Uपए स ेअिधक है ।
358 ““““गृह संपि&त से आय”””” शीष / के अधीन Y याज क(cid:26) कटौती क(cid:26) दशा म(cid:13) उधार दने े वाले का नाम और B थायी लेखा
सPं य ांक (य(cid:4)द उपलYध हो)””””;
(घ) (cid:10)Hप संPय ा 26थ के उपाबंध के !ट6प ण* के jबद ु7 पर ““““धारा कोड क(cid:26) सूची िन. नानसु ार ह””ै”” शीष/क के अधीन धारा 193
से पहल ेिन.न िलिखत अंत:Bथ ािपत (cid:4)कया जाएगा, अथा/त.
1 2 3
““““192क कम/चारी को दये संचियत अितशेष का संदाय 192क””””;
(ड.) (cid:10)Hप संPय ा 27थ के उपाबंध के !ट6प ण* के jबद ु 4 म(cid:13) ““““धारा कोड क(cid:26) सूची िन. नानुसार ह””ै”” शीष/क के अधीन,,,, धारा
194ड. से पहल,,े,, िन.न िलिखत अंत:Bथ ािपत (cid:4)कया जाएगा, अथात/ :--
1 2 3
““““192क कम/चारी को दये संचियत अितशेष का संदाय 192क””””।
[अिधसूचना स.ं 33330000////2016666, फा.सं. 142/29/2015-टीपीएल]
पीतांबर दास, िनदशे क (कर नीित और िवधान)
((((टटटट))))पप प प णणणण :::: मूल िनयम भारत के राजपX, असाधारण, भाग II, खंड 3, उपखंड (ii) म(cid:13) अिधसूचना संPय ा का.आ. 969(अ),
तारीख 26 माच,/ 1962 %ारा अिधसिू चत (cid:4)कए गए थे और अिं तम बार उनम (cid:13) अिधसूचना स.ं का.आ.1580(अ), तारीख. 28-
04-2016 %ारा सशं ोधन (cid:4)कए गए ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th April, 2016
INCOME-TAX
S.O. 1587(E).—In exercise of the powers conferred by sections 192, 200 and 206C, 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:—6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1. (1) These rules may be called the Income-tax (11th Amendment) Rules, 2016.
(2) They shall come into force from the 1st day of June, 2016.
2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), after rule 26B, the following rule
shall be inserted, namely:-
“26C. Furnishing of evidence of claims by employee for deduction of tax under section 192.— (1) The
assessee shall furnish to the person responsible for making payment under sub-section (1) of section 192,
the evidence or the particulars of the claims referred to in sub-rule (2), in Form No.12BB for the purpose
of estimating his income or computing the tax deduction at source.
(2) The assessee shall furnish the evidence or the particulars specified in column (3), of the Table below, of
the claim specified in the corresponding entry in column(2) of the said Table:—
TABLE
Sl. No. Nature of claims Evidence or particulars
(1) (2) (3)
1. House Rent Allowance. Name, address and permanent account
number of the landlord/landlords where
the aggregate rent paid during the
previous year exceeds rupees one lakh.
2. Leave travel concession or assistance. Evidence of expenditure.
3. Deduction of interest under the head “Income from Name, address and permanent account
house property”. number of the lender.
4. Deduction under Chapter VI-A. Evidence of investment or expenditure.”.
3. In the said rules, in rule 30,—
(a) in sub-rule (2A), for the words “seven days”, the words “thirty days” shall be substituted;
(b) in sub-rule (4), for the portion beginning with the word “shall” and ending with the words “ has been credited”,
the following words, figures, letter and brackets shall be substituted, namely:-
“shall submit a statement in Form No. 24G to the agency authorised by the Principal Director of Income-tax
(Systems) in respect of tax deducted by the deductors and reported to him.”;
(c) after the sub-rule (4), the following sub-rules shall be inserted, namely:-
“(4A) Statement referred to in sub-rule (4) shall be furnished—
(a) on or before the 30th day of April where the statement relates to the month of March; and
(b) in any other case, on or before 15 days from the end of relevant month.
(4B) Statement referred to in sub-rule (4) shall be furnished in the following manner, namely:-
(a) electronically under digital signature in accordance with the procedures, formats and standards
specified under sub-rule (5); or
(b) electronically along with the verification of the statement in Form 27A or verified through an
electronic process in accordance with the procedures, formats and standards specified under sub-
rule (5).
(4C) The persons referred to in sub-rule (4) shall intimate the number (hereinafter referred to as the Book
Identification Number) generated by the agency to each of the deductors in respect of whom the sum deducted has
been credited.”;
(d) for sub-rule(5) , the following rules shall be substituted, namely:-
“(5) The Principal Director General of Income-tax (Systems) shall specify the procedures, formats and
standards for the purposes of furnishing and verification of the statements and shall be responsible for the day-to-
day administration in relation to furnishing of the information and verification of the statements.”.
4. In the said rules, in rule 31A, for sub-rule (2), the following sub-rule shall be substituted, namely:-¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 7
“(2) Statements referred to in sub-rule (1) for the quarter of the financial year ending with the date specified in
column (2) of the Table below shall be furnished by the due date specified in the corresponding entry in column (3)
of the said Table:
TABLE
Sl. No. Date of ending of quarter of Due date
financial year
(1) (2) (3)
1. 30th June 31st July of the financial year
2. 30th September 31st October of the financial year
3. 31st December 31st January of the financial year
4. 31st March 31st May of the financial year immediately following the financial
year in which the deduction is made.
”
5. In the said rules, in rule 37CA,—
(a) in sub-rule (3), for the portion beginning with the word “shall” and ending with the words “ has been credited”,
the following words, figures, letter and brackets shall be substituted, namely:-
“shall submit a statement in Form No. 24G to the agency authorised by the Principal Director of Income-tax
(Systems) in respect of tax collected by the collectors and reported to him.”;
(b) after sub-rule (3),the following sub-rules shall be inserted, namely:-
“(3A) Statement referred to in sub-rule (3) shall be furnished—
(a) on or before the 30th day of April where the statement relates to the month of March; and
(b) in any other case, on or before 15 days from the end of relevant month.
(3B) Statement referred to in sub-rule (3) shall be furnished in the following manner, namely:-
(a) electronically under digital signature in accordance with the procedures, formats and standards
specified under sub-rule (4); or
(b) electronically along with the verification of the statement in Form 27A or verified through an
electronic process in accordance with the procedures, formats and standards specified under sub-
rule (4).”;
(c) for sub-rule(4), the following sub-rule shall be substituted, namely:-
“(4) The Principal Director General of Income-tax (Systems) shall specify the procedures, formats and
standards for the purposes of furnishing and verification of the statements and shall be responsible for the day-to-
day administration in relation to furnishing of the information and verification of the statements.”.
6. In the said rules, in Appendix II,—
(a) after Form 12 BA, the following form shall be inserted, namely:-
“FORM No.12BB
(See rule 26C)
Statement showing particulars of claims by an employee for deduction of tax under section 192
1. Name and address of the employee:
2. Permanent Account Number of the employee:
3. Financial year:
Details of claims and evidence thereof
Sl. No. Nature of claim Amount Evidence /
(Rs.) particulars
(1) (2) (3) (4)8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
1. House Rent Allowance:
(i) Rent paid to the landlord
(ii) Name of the landlord
(iii) Address of the landlord
(iv) Permanent Account Number of the landlord
Note : Permanent Account Number shall be furnished if the
aggregate rent paid during the previous year exceeds
one lakh rupees
2. Leave travel concessions or assistance
3. Deduction of interest on borrowing:
(i) Interest payable/paid to the lender
(ii)Name of the lender
(iii) Address of the lender
(iv) Permanent Account Number of the lender
(a) Financial Institutions(if available)
(b) Employer(if available)
(c) Others
4. Deduction under Chapter VI-A
(A) Section 80C,80CCC and 80CCD
(i) Section 80C
(a) ……………..
(b) ……………..
(c) ……………..
(d) ……………..
(e) ……………..
(f) ……………..
(g) ……………..
(ii) Section 80CCC
(iii) Section 80CCD
(B) Other sections (e.g. 80E, 80G, 80TTA, etc.) under Chapter
VI-A.
(i) section……………….
(ii) section……………….
(iii) section………………
(iv) section……………….
(v) section……………….
Verification
I,…………………..,son/daughter of……………………….. do hereby certify that the information given
above is complete and correct.
Place……………………………………………...
Date…………………………………………….... ( S i g n a t u r e of the employee)
Designation ……………………………….…. Full Name:………………”;
(b) in the Form No. 24G, in point 7, under the heading “Details of State”, after Tamil Nadu at serial number 31
and before Tripura at serial number 32, the figures, letter and word “31A. Telangana” shall be inserted;
(c) in Form No. 24Q, in Annexure-II, after entry 356, the following shall be inserted, namely:-
“357 In case of House Rent Allowance claim-Name and Permanent Account Number of the landlord if
aggregate payment during the previous year exceeds rupees one lakh¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 9
358 In case of deduction of interest under the head “Income from House property” – Name and Permanent
Account Number of the lender ( if available)”;
(d) in Form No. 26Q, in the Annexure, in Notes, in point 7, under the heading “List of section codes is as under”,
before section 193, the following shall be inserted, namely:—
1 2 3
“192A Payment of accumulated balance 192A”;
due to an employee
(e) in Form No. 27Q, in the Annexure, in Notes, in point 4, under the heading “List of section codes is as under”, before
section 194E, following shall be inserted:—
1 2 3
“192A Payment of accumulated balance 192A”.
due to an employee
[Notification No. 30/2016, F.No.142/29/2015-TPL]
PITAMBAR DAS, Director (Tax Policy and Legislation)
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.1580 (E),
dated the 28-04-2016.
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.