This notification, S.O. 2670(E), issued by the Central Board of Direct Taxes on August 9, 2016, amends a previous notification, S.O. 1281(E) dated July 27, 2007, under Section 139(1B) of the Income Tax Act, 1961. The amendment modifies clause 1 in para 5 of the original notification, specifically subclauses (c) and (d). The revised subclauses now state that a firm of Chartered Accountants, Company Secretaries, Cost Accountants, or Advocates is eligible if the firm has been allotted a permanent account number (PAN), and that a Chartered Accountant, Company Secretary, Cost Accountant, Advocate, or Tax Return Preparer is eligible if he/she has been allotted a PAN. The notification is issued under F. No.133892015TPL and is signed by Dr. T. S. Mapwal, Under Secretary. The original notification S.O. 1281(E) was published on July 27, 2007, and last amended via notification S.O. 2413(E) dated September 22, 2009.
Key Entities Referenced
Income tax Act, 1961: A law that concerns income tax in India.
Central Board of Direct Taxes: A government organization under the Department of Revenue, Ministry of Finance.
Ministry of Finance: A ministry of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
New Delhi: The capital of India, where the notification was issued.
Gazette of India: A public journal and an authorized legal document of the Government of India.
Chartered Accountants: A professional body of accountants.
Company Secretaries: A professional who ensures that an organization complies with relevant legislation and regulation.
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PART II—Section 3—Sub-section (ii)
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ि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
का.आ. 2670(अ).—के(cid:7008)(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 139 क(cid:7409) उप-
धारा (1ख) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते (cid:7263)ए, भारत के राजप(cid:7074), असाधारण, भाग II, खंड-3, उपखंड (ii) म (cid:7286) का.आ.
1281 (अ), तारीख 27 जलु ाई, 2007 (cid:7367)ारा (cid:7079)कािशत भारत सरकार के िव(cid:7275) म(cid:7074)ं ालय (राज(cid:7021)व िवभाग) क(cid:7409) अिधसचू ना का
िन(cid:7388)िलिखत संशोधन करता ह,ै अथा(cid:6981)त् :-
2.(cid:32) उ(cid:7334) अिधसचू ना के, पैरा 5 के, खंड (1) म(cid:7286), उपखंड (ग) और (घ) के (cid:7021)थान पर िन(cid:7388)िलिखत उपखंड रखे जाएंग,े
अथा(cid:6981)त ्:-
''(ग) चाट(cid:6981)ड(cid:6981) एकाउंट(cid:7286)ट या क(cid:7013)पनी सिचव(cid:7298) या लागत लखे ाकार(cid:7298) अथवा अिधव(cid:7334)ा(cid:7312) क(cid:7409) कोई फम(cid:6981), य(cid:7408)द उसे (cid:7021)थायी लखे ा
सं(cid:6990)याकं आबं(cid:7407)टत (cid:7408)कया गया ह ै; या
(घ) कोई चाट(cid:6981)ड (cid:6981) एकाउंट(cid:7286)ट या क(cid:7013)पनी सिचव या लागत लखे ाकार अथवा अिधव(cid:7334)ा या कर िववरणी तैयार कता(cid:6981), य(cid:7408)द
उसे (cid:7021)थायी लखे ा सं(cid:6990)यांक आंब(cid:7407)टत (cid:7408)कया गया ह;ै या''।
[अिधसचू ना स.ं 66/2016/फा. सं. 133/89/2015-टीपीएल]
डॉ. टी. एस. मपवाल, अवर सिचव
3948 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(cid:7407)ट(cid:7009)पण : मूल अिधसचू ना भारत के राजप(cid:7074), असाधारण, भाग II, खंड-3, उपखंड (ii) म (cid:7286) का.आ. स(cid:6990)ं याकं 1281(अ) तारीख
27 जलु ाई, 2007 (cid:7367)ारा (cid:7079)कािशत क(cid:7409) गई थी और अिधसचू ना सं(cid:6990)याकं का.आ. 2413(अ) तारीख 22.09.2009 (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
S.O. 2670(E).—In exercise of the powers conferred by sub-section (1B) of section 139 of the Income-
tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the
notification of the Government of India, Ministry of Finance (Department of Revenue), issued (cid:118)(cid:105)(cid:100)(cid:101)
S.O. 1281(E) dated the 27th July, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) dated the 27th July, 2007, namely:-
2. In the said notification, in para 5, in clause (1), for sub-clauses (c) and (d), the following
sub-clauses shall be substituted, namely:-
“(c) a firm of Chartered Accountants or Company Secretaries or Cost Accountants or Advocates, if the
firm has been allotted a permanent account number; or
(d) a Chartered Accountant or Company Secretary or Cost Accountant or Advocate or Tax Return
Preparer, if he has been allotted a permanent account number; or”.
[Notification No. 66/2016/F. No.133/89/2015-TPL]
Dr. T. S. MAPWAL, Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (ii), (cid:100)(cid:101)(cid:118)(cid:105) number S.O. 1281(E) dated the 27th July, 2007 and was last amended (cid:105)(cid:100)(cid:101)(cid:118)
notification number S.O. 2413(E) dated 22.09.2009.
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