Executive Summary:
This notification from the Central Board of Direct Taxes amends the Income-tax Rules, 1962, with changes effective from April 1, 2020, unless otherwise stated. It specifies rules for furnishing information and documentation under section 92D and section 286 of the Income-tax Act, 1961. Key changes involve new forms and procedures for constituent entities of international groups.
Key Points / Main Content:
Amendments to Rule 10DA:
* Marginal heading of rule 10 DA is substituted with "Maintenance and furnishing of information and document by certain person under section 92D".
* Sub-rules 2, 3, 4, and 5 are substituted.
* Information and documents under sub-rule 1 must be furnished to the Joint Commissioner in Form No. 3CEAA by the due date for income return filing per section 139(1).
* Constituent entities must furnish Part A of Form No. 3CEAA even if conditions under sub-rule 1 are not met.
* If multiple constituent entities reside in India, one can furnish Form No. 3CEAA if designated by the international group, and this is communicated in Form No. 3CEAB to the Joint Commissioner 30 days before the due date of Form No. 3CEAA.
* Sub-rules 6, 7, and 8 are renumbered as 5, 6, and 7 respectively.
Amendments to Rule 10DB:
* Sub-rules 1 and 2 are substituted.
* The income-tax authority for section 286 is the Joint Commissioner designated by the Director-General of Income-tax (Risk Assessment).
* Notification under section 286(1) must be made in Form No. 3CEAC two months before the report's due date as specified under section 286(2).
* In sub-rule 3, the words "to the Director General of Incometax Risk Assessment" shall be omitted.
* Sub-rule 5 is substituted.
* Information regarding the designated constituent entity under section 286(4) proviso must be furnished in Form No. 3CEAE.
Impact Analysis:
Constituent Entities of International Groups:
* Impact: New requirements for furnishing information, including new forms (3CEAA, 3CEAB, 3CEAE), and adherence to specific deadlines.
* Action Required: Understand and comply with the new filing requirements, designate an entity for filing if multiple entities are in India, and submit forms by the specified deadlines.
Joint Commissioner / Director General of Income-tax (Risk Assessment):
* Impact: Designation as the income-tax authority for section 286 purposes and receipt/review of new forms.
* Action Required: The Director General of Income-tax (Risk Assessment) needs to designate a Joint Commissioner. The Joint Commissioner will need to be prepared to receive and process Forms 3CEAA, 3CEAB and 3CEAE.
Key Entities Referenced
Incometax Act, 1961: A law mentioned in the notification, specifically section 92D, 286 and 295.
Central Board of Direct Taxes: The organization making the rules as per the notification.
Incometax Rules, 1962: The rules being amended by this notification.
Incometax 2nd Amendment Rules, 2020: The specific amendment rules being introduced.
Section 92D: Section of the Incometax Act, 1961 related to maintenance and furnishing of information.
Section 286: Section of the Incometax Act, 1961 related to the furnishing of information.
Form No. 3CEAA: Form to be furnished to the Joint Commissioner referred to in subrule 1 of rule 10DB.
New Delhi: Location of publication mentioned in the document.
रिज(cid:4)(cid:5)ी स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी . - ड ी . ए ल x.-xअxG.-I0D7H0x1xx2 020-215198
CG-DL-xEx-x0G7I0D1E2x0x2x 0-215198
असाधारण
EXTRAORDINARY
भाग II—ख(cid:2)ड 3—उप-ख(cid:2)ड (i)
PART II—Section 3—Sub-section (i)
(cid:1)ािधकार स े(cid:1)कािशत
PUBLISHED BY AUTHORITY
स.ं 12] नई (cid:12)द(cid:14)ली, सोमवार, जनवरी 6, 2020/पौष 16, 1941
No. 12] NEW DELHI, MONDAY, JANUARY 6, 2020/ PAUSHA 16, 1941
िव(cid:3)त म(cid:8)ं ालय
(राज(cid:4)व िवभाग)
(क(cid:8)(cid:9)ीय (cid:12)(cid:13)य (cid:14) कर बोड)(cid:18)
अिधसचू ना
नई (cid:5)द(cid:7)ल ी, 6 जनवरी, 2020
आय-कर
सा.का.िन. 14 (अ).— क(cid:11)(cid:12)ीय (cid:14)(cid:15) य(cid:16) कर बोड(cid:19), आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:20) धारा 295 के साथ प(cid:22)ठत
धारा 92घ क(cid:20) उपधारा (1) और उपधारा (2) तथा धारा 286 क(cid:20) उपधारा (8) (cid:25)ारा (cid:14)द(cid:15)त शि(cid:30)त य(cid:31) का (cid:14)योग करते !ए, आय-कर
िनयम, 1962 का और संशोधन करने के िलए िन$न िलिखत िनयम बनाता ह,ै अथा(cid:19)त:्-
1. (1) इन िनयम(cid:31) का संि(cid:16)+ त नाम आय-कर (दसू रा संशोधन) िनयम, 2020 ह ै।
(2) इन िनयम(cid:31) म (cid:11)अ, यथा उपबंिधत के िसवाय, ये राजप. म (cid:11)(cid:14)काशन क(cid:20) तारीख को (cid:14)वृ(cid:15)त ह(cid:31)गे ।
2. आय-कर िनयम, 1962 (िजस (cid:11)इसम (cid:11)इसके प4 चात् उ(cid:30)त िनयम कहा गया ह)ै के िनयम 10 घक म,(cid:11) 1 अ(cid:14)लै , 2020 से,-
(क) पा4 व (cid:19)शीष (cid:19)के 9 थान पर िन$ निलिखत पा4व (cid:19) शीष(cid:19) रखा जाएगा, अथा(cid:19)त:्-
“कितपय : यि(cid:30) त (cid:25)ारा धारा 92घ के अधीन सूचना और द9त ावेज का अनुर(cid:16)ण और (cid:14)9त तु ीकरण ।”
(ख) उप िनयम (2), (3), (4) और (5) के 9 थान पर िन$न िलिखत उपिनयम रखे जाएग,(cid:11) अथा(cid:19)त:्-
114 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(2) उपधारा (1) के अधीन िविन=द> ट सूचना और द9त ावेज, िनयम 10घख के उपिनयम (1) म (cid:11) िन=द>ट संयु(cid:30)त आयु(cid:30)त को,
धारा 139 क(cid:20) उपधारा (1) के अधीन यथा िविन=द>ट आय-कर िववरणी (cid:14)9त तु करने के िलए िनयत तारीख को या उसस े
पहले (cid:14)Aप सं. 3गङकक म (cid:11)(cid:14)9 ततु (cid:5)कए जाएंगे।
(3) घटक इकाई, (cid:14)Aप सं. 3गङकक का भाग क (cid:14)9त तु करेगी यBिप उपधारा (1) के अधीन िविन=द>ट शतC पूरी नहD होती हो।
(4) जहां भारत म (cid:11) अंतरा(cid:19)> Eीय समूह क(cid:20) एक से अिधक धटक इकाईयां ि9थ त हF, वहां (cid:14)Aप सं. 3गङकक (cid:5)कसी भी एक इकाई (cid:25)ारा
(cid:14)9 ततु (cid:5)कया जा सकेगा, य(cid:5)द,-
(क) अंतरा(cid:19)> Eीय समूह ने इस (cid:14)योजन के िलए ऐसी इकाई को नामिन=द>ट (cid:5)कया ह;F और
(ख) सूचना, िनयम 10घख के उपिनयम (1) म (cid:11) िन=द>ट संयु(cid:30)त आयु(cid:30)त को, इस संबंध म(cid:11) (cid:14)Aप सं. 3गङकक (cid:14)9त ुत करने क(cid:20)
िनयत तारीख से तीस (cid:5)दवस के भीतर, (cid:14)Aप 3गङकख म (cid:11)सं(cid:14)िे षत क(cid:20) गई ह ै।”;
(ग) उपिनयम (6), (7) और (8) को उपिनयम (5), (6) और (7) के Aप म (cid:11)पुन:संGय ा(cid:5)कत (cid:5)कया जाएगा ।
3. उ(cid:30) त िनयम(cid:31) के िनयम 10घख म,(cid:11)-
(क) उपिनयम (1) और (2) के 9 थान पर िन$ निलिखत रखा जाएगा, अथा(cid:19)त:्-
“(1) धारा 286 के (cid:14)योजन(cid:31) के िलए आय-कर (cid:14)ािधकारी संयु(cid:30)त आयु(cid:30)त होगा जैसा (cid:5)क आय-कर महािनदशे क (जोिखम
िनधा(cid:19)रण) (cid:25)ारा नामिन=द> ट (cid:5)कया जाए ।
(2) धारा 286 क(cid:20) उपधारा (1) के अधीन अिधसूचना, उ(cid:30)त धारा क(cid:20) उपधारा (2) के अधीन यथा िविन=द>ट (cid:22)रपोट(cid:19) (cid:14)9त ुत करने के
िलए िनयत तारीख से दो मास पूव (cid:19)(cid:14)Aप सं. 3गङकग म (cid:11)(cid:14)9त तु क(cid:20) जाएगी ।”;
(ख) उपिनयम (3) म (cid:11)“आय-कर महािनदशे क (जोिखम िनधा(cid:19)रण)” शJद (cid:31) और को>ठ क(cid:31) का लोप (cid:5)कया जाएगा;
(ग) उपिनयम (5) के 9 थान पर िन$ निलिखत उपिनयम रखा जाएगा, अथा(cid:19)त:्-
“(5) नामिन=द> ट घटक इकाई के संबंध म (cid:11) धारा 286 क(cid:20) उपधारा (4) के परंतुक के अधीन सं(cid:14)ेषण के िलए अपेि(cid:16)त सूचना
(cid:14)Aप सं. 3गङकङ म (cid:11)(cid:14)9 ततु क(cid:20) जाएगी ।”।
[अिधसूचना सं. 03/2020/फा. सं. 370142/19/2019-टीपीएल]
नेहा सहाय, अवर सिचव (कर नीित िवधान (cid:14)भाग)
(cid:16)ट(cid:18)प ण: मूल िनयम भारत के राजप., असाधारण, भाग II, खंड 3, उप-खंड (ii) म (cid:11) अिधसूचना का.आ. 969(अ) तारीख 26 माच,(cid:19)
1962 (cid:25)ारा (cid:14)कािशत (cid:5)कए गए थे और अंितम संशोधन सा.का.िन. 9(अ) तारीख 03 जनवरी, 2020 (cid:25)ारा (cid:5)कया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th January, 2020
INCOME-TAX
G.S.R. 14(E).—In exercise of the powers conferred by sub-section (1) and sub-section (4) of section 92D
and sub-section (8) of section 286 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 (2nd Amendment) Rules, 2020.¹भाग IIµख(cid:2) ड 3 (i)º भारत का राजप. : असाधारण 3
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the
Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 10 DA, with effect from the
1st day of April, 2020, —
(a) for the marginal heading, the following marginal heading shall be substituted, namely: -
“Maintenance and furnishing of information and document by certain person under section 92D”;
(b) for sub-rules (2), (3), (4) and (5), the following sub-rules shall be substituted, namely: -
“(2) The information and document specified under sub-rule (1) shall be furnished to the Joint
Commissioner referred to in sub-rule (1) of rule 10DB, in Form No. 3CEAA on or before the due date for
furnishing the return of income as specified under sub-section (1) of section 139.
(3) The constituent entity shall furnish Part A of Form No. 3CEAA even if the conditions specified under
sub-rule (1) are not satisfied.
(4) Where there are more than one constituent entities resident in India of an international group, the Form
No. 3CEAA may be furnished by any one constituent entity, if, —
(a) the international group has designated such entity for this purpose; and
(b) the information has been conveyed in Form No. 3CEAB to the Joint Commissioner referred to in
sub-rule (1) of rule 10DB, in this behalf thirty days before the due date of furnishing the Form
No. 3CEAA.”;
(c) sub-rules (6), (7) and (8) shall be re-numbered as sub-rules (5), (6) and (7) respectively.
3. In the said rules, in rule 10DB, —
(a) for sub-rules (1) and (2), the following shall be substituted, namely: -
“(1) The income-tax authority for the purposes of section 286 shall be the Joint Commissioner as may be
designated by the Director General of Income-tax (Risk Assessment).
(2) The notification under sub-section (1) of section 286 shall be made in Form No. 3CEAC two months prior
to the due date for furnishing of report as specified under sub-section (2) of said section.”;
(b) in sub-rule (3), the words and brackets “to the Director General of Income-tax (Risk Assessment)” shall be
omitted;
(c) for sub-rule (5), the following sub-rule shall be substituted, namely: -
“(5) The information required to be conveyed under proviso to sub-section (4) of section 286 regarding the
designated constituent entity shall be furnished in Form No. 3CEAE.”.
[Notification No. 03/2020/F. No. 370142/19/2019-TPL]
NEHA SAHAY, Under Secy. (Tax Policy Legislation Division)
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
G.S.R. 9(E) dated the 3rd January, 2020.
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.