## Policy Analysis Report: Income-tax 25th Amendment Rules, 2022
**1. Executive Summary:**
This report analyzes the Income-tax 25th Amendment Rules, 2022, as notified by the Central Board of Direct Taxes (CBDT) on August 17, 2022. This amendment primarily focuses on modifying Rule 17 of the Income-tax Rules, 1962, concerning the exercise of options and furnishing of statements related to income exemptions under Section 10(23C) and Section 11 of the Income-tax Act, 1961. Key changes involve the electronic furnishing of Form No. 9A and Form No. 10, along with the specification of procedures and data standards for electronic filing by the Principal Director General of Income-tax Systems or the Director General of Income-tax Systems. These amendments aim to streamline the filing process and enhance security.
**2. Introduction:**
The purpose of this report is to provide a detailed overview and analysis of the Income-tax 25th Amendment Rules, 2022, based solely on the provided policy text. This analysis focuses on understanding the specific changes introduced, their potential impact, and related implementation aspects as inferred from the amendment itself.
**3. Policy Overview:**
* This report concerns an **Amendment** to the Income-tax Rules, 1962.
* **Core Objective(s):** The core objective of this amendment, as inferred from the text, is to revise the procedure for exercising options and furnishing statements related to income exemptions under Section 10(23C) and Section 11 of the Income-tax Act, 1961, by mandating electronic filing and standardizing data structures.
**4. Background and Rationale:**
The amendment likely addresses the need for improved efficiency, transparency, and security in the filing and processing of Form No. 9A and Form No. 10. By mandating electronic filing, the CBDT likely aims to reduce manual errors, speed up processing times, and improve data management. The specification of data structures and security protocols suggests a focus on enhancing the integrity and reliability of the information submitted.
**5. Key Provisions / Changes:**
This section details the changes introduced by the amendment text:
* **Specific Part of the Original Policy Changed:** Rule 17 of the Income-tax Rules, 1962, is being entirely substituted. Furthermore, FORM No. 10 is being replaced.
* **New Rule/Provision:**
* **Rule 17:** This new rule specifies that the option to be exercised under Explanation to subsection 1 of section 11 (Form No. 9A) and the statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of Explanation 3 to the third proviso to clause 23C of Section 10 or under clause (a) of subsection 2 of section 11 of the Act (Form No. 10) shall be furnished electronically. This electronic furnishing must be done either under digital signature or electronic verification code.
* **FORM No. 10:** The amendment provides a revised format for Form No. 10 (See rule 172) used to furnish statements to the Assessing Officer/Prescribed Authority under clause a of Explanation 3 to the third proviso to clause 23C of section 10 or under clause a of subsection 2 of section 11 of the Incometax Act, 1961. The form requests information such as:
* Name of the fund/institution/trust/university/educational institution/hospital/medical institution/association
* Details about the resolution passed by the trustees/governing body/management
* Amount and percentage of income to be accumulated or set apart
* Purpose and period of accumulation
* Details of investments or deposits made
* Information about previous statements given
* Reasons for not applying income due to court orders/injunctions
* **Difference/Effect of Change:**
* The amendment mandates electronic filing for Form No. 9A and Form No. 10, replacing any previous methods of submission. This should make the process more efficient.
* The introduction of digital signatures or electronic verification codes ensures authenticity and reduces the risk of fraudulent submissions.
* The revised Form No. 10 ensures greater transparency and clarity in the information being provided to the Assessing Officer/Prescribed Authority.
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience and stakeholders are:
* Funds, institutions, trusts, universities, educational institutions, hospitals, medical institutions, and associations claiming exemptions under Section 10(23C) and Section 11 of the Income-tax Act, 1961.
* Assessing Officers and Prescribed Authorities responsible for processing these claims.
* The Principal Director General of Income-tax Systems or the Director General of Income-tax Systems.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is the primary responsible body, with the Principal Director General of Income-tax Systems or the Director General of Income-tax Systems responsible for specifying procedures, data standards, and security protocols for electronic filing.
* **Timelines/Procedures:** The amendment specifies that Form No. 9A and Form No. 10 must be furnished before the expiry of the time allowed under subsection 1 of section 139 of the Act for furnishing the return of income. The Principal Director General of Income-tax Systems or the Director General of Income-tax Systems will define specific procedures for electronic filing.
* **Implementation Aspects Related Specifically to the Changes:**
* Entities will need to adapt their systems and processes to comply with the electronic filing mandate.
* The Principal Director General of Income-tax Systems or the Director General of Income-tax Systems is responsible for clearly communicating the new procedures, data standards, and security protocols to all affected stakeholders.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these specific changes introduced by the amendment text are:
* Increased efficiency and reduced processing time for Form No. 9A and Form No. 10.
* Improved data accuracy and integrity due to standardized data structures and electronic verification.
* Enhanced security and reduced risk of fraudulent submissions.
* Streamlined compliance for organizations claiming exemptions under Section 10(23C) and Section 11 of the Income-tax Act, 1961.
**9. Conclusion:**
The Income-tax 25th Amendment Rules, 2022, represents a significant step towards modernizing and streamlining the processes for claiming income tax exemptions under Section 10(23C) and Section 11 of the Income-tax Act, 1961. The shift to mandatory electronic filing for Form No. 9A and Form No. 10, coupled with the implementation of data standards and security protocols, is expected to improve efficiency, enhance data integrity, and reduce the risk of fraud. This amendment is crucial for organizations claiming these exemptions and highlights the CBDT's commitment to leveraging technology for improved tax administration.
Key Entities Referenced
NEW DELHI: Capital of India, place of publication
CENTRAL BOARD OF DIRECT TAXES: A government organization under the Department of Revenue, Ministry of Finance responsible for direct tax administration in India.
Incometax Act, 1961: A law governing income tax in India.
Income tax Rules, 1962: Rules pertaining to the Incometax Act, 1961.
Principal Director General of Incometax Systems: A position within the Incometax Department responsible for Incometax Systems.
Director General of Incometax Systems: A position within the Incometax Department responsible for Incometax Systems.
Form No. 9A: A form related to exercising option under section 11 of the Incometax Act.
Form No. 10: A form related to statement to be furnished to the Assessing OfficerPrescribed Authority under clause a of the Explanation 3 to the third proviso to clause 23C of section 10 or under clause a of subsection 2 of section 11 of the Incometax Act, 1961
NEHA SAHAY: Under Secretary who signed the notification.
Department of Revenue: A department under the Ministry of Finance.
Ministry of Finance: The government ministry responsible for financial matters.
Government of India Press, Ring Road, Mayapuri, New Delhi: Place of publication.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-17082022-238126
xxxGIDHxxx
CG-DL-E-17082022-238126
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 558] नई दिल्ली, बुधिार, अगस्ट्त 17, 2022/श्रािण 26, 1944
No. 558] NEW DELHI, WEDNESDAY, AUGUST 17, 2022/SHRAVANA 26, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 17 अगस्ट्त, 2022
आय-कर
सा.का.जन. 632(अ).—केंरीय प्रत्यक्ष कर बोड,ड आयकर अजधजनयम 1961(1961 का 43) की धारा 295 के साथ
पठित धारा 11 की उपधारा (2) के खंड (क) और धारा 10 के खंड (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 के खडं (क) के
अधीन प्रित्त िजियों के प्रयोग करत े हुए आयकर जनयम 1962 का और संिोधन करन े हते ु जनम्नजलजखत जनयम बनाता ह ै
अथाडत:्—
1. संजक्षप्त नाम और प्रारंभ.— (1) इन जनयमों का संजक्षप्त नाम आयकर जनयम (पच्चीसिां संिोधन), 2022 ह।ै
(2) ये 1 अप्रलै , 2023 स े प्रिृत्त होंगे।
2. आयकर जनयम, 1962 (जिसे इसमें इसके पश्चात ् मलू जनयम कहा गया ह)ै , म,ें जनयम 17 के स्ट्थान पर जनम्नजलजखत
जनयम रखे िाएगं ,े अथाडत्:-
5531 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“17. धारा 10 या 11 के खडं (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 के अधीन जिकल्प का प्रयोग
आदि.—(1) प्ररूप सं. 9क म ें 1 अप्रलै , 2016 को या उसके पश्चात ् िरूु होने िाले जनधाडरण िर्ड सुसंगत
अन्द्य गत िर् ड स े आय स े संबंजधत जिकल्प का प्रयोग अजधजनयम की धारा 11 की उपधारा (1) के स्ट्पष्टीकरण
के उपबंधों के अनुसार दकया िाएगा और सुसंगत जनधारड ण िर्ड की आयकर की जििरणी प्रस्ट्तुत करने के
जलए अजधजनयम की धारा 139 की उपधारा (1) के अधीन अनुज्ञात समय सीमा समाप्त होन े स े पूिड प्रस्ट्तुत
करनी होगी।
(2) अजधजनयम की धारा 10 के खंड (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 के खंड (क) या अजधजनयम की
धारा 11 की उपधारा (2) के खंड (क) के अधीन जनधाडरण अजधकारी या जिजहत प्राजधकारी को उि उपबंध
के अधीन प्ररूप स.ं 10 म ें अजधजनयम की धारा 10 के खंड (21) के अधीन प्रयोज्यता अनसु ार हो और
अजधजनयम की धारा 139 की उपधारा (1) के अधीन अनुज्ञात समय सीमा समाप्त होने से पूिड आयकर
जििरणी प्रस्ट्ततु करने हते ु जििरण प्रतुत करना होगा।
(3) उपजनयम (1) म ें जनर्िष्टड प्ररूप स.ं 9क म ें जिकल्प और उपजनयम (2) म ें जनर्िष्टड प्ररूप सं. 10 म ें जििरण
इलैक्ट्राजनक रूप स ेया तो जडजिटल हस्ट्ताक्षर या इलैक्ट्राजनक सत्यापन कोड स े प्रस्ट्तुत की िाएगी।
(4) यथाजस्ट्थजत, प्रधान आयकर महाजनिेिक (प्रणाली) या आयकर महाजनिेिक (प्रणाली) करेंग-े
(i) उपजनयम (3) म ें जनर्िष्टड प्ररूप भरने की प्रदिया जिजनर्िष्टड करेंग;े
(ii) उपजनयम (3) म ें जनर्िष्टड डाटा संरचना, मानक और इलैक्ट्राजनक सत्यापन कोड बनाने की रीजत, उि
प्ररूप प्रस्ट्ततु करने के प्रयोिनाथड व्यजि का सत्यापन; और
(iii) इस प्रकार स े दिए गए प्ररुप के संबंध म ें सूत्रबद्ध करना और समुजचत सुरक्षा, पुरालेखीय और नीजतयों
म ें सुधार को जिरजचत करने और उसके दियान्द्ियन के जलए उत्तरिायी होगा।”।
3. मूल जनयमों म,ें पठरजिष्ट म,ें प्ररूप 10 के स्ट्थान पर जनम्नजलजखत प्ररूप रखा िाएगा, अथाडत्:
“प्ररूप स.ं 10
[जनयम 17(2) िेख]ें
आयकर अजधजनयम 1961 की धारा 10 के खंड (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 के खंड (क) या धारा 11 की
उपधारा (2) के खंड (क) के अधीन जनधाडरण अजधकारी/जिजहत प्राजधकारी के सम्मुख जििरण की प्रस्ट्तुजत
सेिा म ें
जनधाडरण अजधकारी/जिजहत प्राजधकारी
……………………………………….
………………………………….......
म,ैं ………………………………… की ओर स[े जनजध/संस्ट्थान/न्द्यास/अन्द्य जिश्वजिद्यालय/अन्द्य िैजक्षक संस्ट्थान/
अन्द्य अस्ट्पताल/अन्द्य जचदकत्सीय संस्ट्थान/सगं म] जिसका स्ट्थायी खाता संख्या …………………ह,ै यह आपके संज्ञान म ें
लाता ह ं दक न्द्याजसयों/िासी जनकाय/ प्रबंधन चाह े दकसी भी नाम स े पुकारा िाए, द्वारा पाठरत संकल्प द्वारा यह जनणडय
जलया गया दक____________________(ता.मा.ि) जनजध/सस्ट्ं थान/न्द्यास/अन्द्य जिश्वजिद्यालय/अन्द्य िैजक्षक संस्ट्थान/ अन्द्य
अस्ट्पताल/ अन्द्य जचदकत्सीय संस्ट्थान/सगं म की गत िर् ड सुसंगत जनधाडरण िर्ड 20xx…….-202xxxx……, की आय
राजि....... िो दक_______________________जनजध/संस्ट्थान/न्द्यास/अन्द्य जिश्वजिद्यालय/अन्द्य िैजक्षक संस्ट्थान/ अन्द्य[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
अस्ट्पताल/ अन्द्य जचदकत्सीय संस्ट्थान/सगं म का प्रजतित ह,ै उसे संजचत अथिा पथृ क करके जनजध /संस्ट्थान/न्द्यास/अन्द्य
जिश्वजिद्यालय/अन्द्य िैजक्षक संस्ट्थान/ अन्द्य अस्ट्पताल/ अन्द्य जचदकत्सीय संस्ट्थान/संगम के प्रयोिनाथड दकया िाएगा प्रस्ट्ताजित
संचयन या पथृ कन की अिजध और प्रयोिन राजि का जििरण इस प्रकार ह:ै—
िम धारा जिसके अधीन िह प्रयोिन जिसके जलए राजि सचं यन की सचं यन/पथृ कन की अिजध
स.ं जििरण प्रस्ट्ततु दकया का सचं यन या पथृ कन दकया राजि
िाना ह ै िाना ह ै (रु. म)ें
ठटप्पण जनर्िष्टड करें@ गत िर् ड गत िर् डकी अिजध
का आरंभ समाजप्त िर्ों म ें
1
2
3
2. आयकर अजधजनयम 1961 की धारा 11 की उपधारा(5) म ें जिर्नडदिष्ट दकसी 1 या अजधक प्ररूप या मोड म ें जिजनिेजित
या िमा राजि का संचयन/पथृ कन।
3. इसके अजतठरि यह भी आपके संज्ञान म ें लाया िाता ह ै दक उि________________[जनजध/संस्ट्थान/न्द्यास/अन्द्य
जिश्वजिद्यालय/अन्द्य िैजक्षक संस्ट्थान/ अन्द्य अस्ट्पताल/ अन्द्य जचदकत्सीय संस्ट्थान/संगम] जनधाडरण िर् ड के संबंध म ें सुसंगत
जपछले जनधाडरण िर् ड आयकर अजधजनयम 1961 की धारा 10 के खंड (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 के खंड (क)
धारा 11 की उपधारा (2) के खंड (क) के अधीन खाते की आिश्यकता अनुसार (संचयन या पृथकन के संबंध म ें दिया गया
जििरण [िो लागू नहीं हो उसे काट िें] इस प्रकार ह ै:-
संचयन प्ररूप 10 संजचत अिजध जिसके जलए गत िर् ड के आिेिन के धारा 11 की उपधारा (3) और
िर्ड भरने की राजि संचयन/पृथकन दकया अंत तक जलए िेर् धारा 10 के खंड (23ग) के तीसरे
तारीख गया ह ै प्रयोज्य राजि परंतुक के स्ट्पष्टीकरण 4 के अथड म ें
राजि जनजहत राजि जिसे आय माना गया
ह ै
4. यह भी आपके संज्ञान म ें लाया गया ह ै दक उपयुडि 3 म ें ििाईड गई आय म ें स े न्द्यायालय के आिेि/जनर्ेधाज्ञा के कारण
नीचे ििाडई गई आय प्रयोज्य नहीं होगी उस प्रयोिनाथ ड जिसके जलए य े संजचत या पृथक की गई ह।ै
िम स.ं आय राजि गत िर्ड जिसमें संजचत अिजध जिसके िौरान न्द्यायालय के आिेि
या पृथक की गई न्द्यायालय के आिेि के का जििरण
कारण प्रयोज्य नहीं हो
सकी।
तारीख………………… #हस्ट्ताक्षर…………………
पिनाम…………………
पता………………………
ठटप्पण:-
1. #यह जििरण न्द्यासी/मुख्य अजधकारी द्वारा हस्ट्ताक्षठरत होना चाजहए।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. @धारा कोड के जलए कृपया जनम्नजलजखत कोड भरें:-
धारा कोड
धारा 10 के खंड (23ग) के तीसरे परंतुक के स्ट्पष्टीकरण 3 का खंड (क)
1
धारा 11 की उपधारा का खडं (क)
2
धारा 11 की उपधारा (2) का खंड (क) धारा 10 के खंड(21) स े साथ पठित 3।”।
[अजधसूचना सं. 96/2022/फा. स.ं 370142/34/2022-टीपीएल]
नेहा सहाय, अिर सजचि
ठटप्पण: मलू जनयम भारत के रािपत्र, असाधारण, भाग- II, धारा-3, उप-धारा (ii) म ें अजधसूचना संख्या का.आ. 969(अ)
तारीख 26 माच,ड 1962 में प्रकाजित दकए गए थ े और अजधसूचना संख्या सा.का.जन. 622 (अ) तारीख 10 अगस्ट्त,
2022 द्वारा अजं तम संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
NOTIFICATION
New Delhi, 17th August, 2022
INCOME-TAX
G.S.R. 632(E).—In exercise of the powers conferred under clause (a) of Explanation 3 to the third proviso to
clause (23C) of section 10 and clause (a) of sub-section (2) of section 11 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 (25th Amendment) Rules, 2022.
(2) They shall come into force from 1st day of April, 2023.
2. In the Income-tax Rules, 1962 (hereinafter referred to as principal rules), for rule 17, the following rule shall
be substituted, namely:-
“17. Exercise of option etc. under Explanation 3 to the third proviso to clause (23C) of section 10 or
section 11.– (1) The option to be exercised in accordance with the provisions of the Explanation to sub-section (1) of
section 11 of the Act in respect of income of any previous year relevant to the assessment year beginning on or after
the 1st day of April, 2016 shall be in Form No. 9A and shall be furnished before the expiry of the time allowed under
sub-section (1) of section 139 of the Act for furnishing the return of income of the relevant assessment year.
(2) The statement to be furnished to the Assessing Officer or the prescribed authority under clause (a) of
the Explanation 3 to the third proviso to clause (23C) of section 10 of the Act or under clause (a) of
sub-section (2) of section 11 of the Act or under the said provision as applicable under clause (21) of
section 10 of the Act shall be in Form No. 10 and shall be furnished before the expiry of the time
allowed under sub-section (1) of section 139 of the Act, for furnishing the return of income.
(3) The option in Form No. 9A referred to in sub-rule (1) and the statement in Form No. 10 referred to in
sub-rule (2) shall be furnished electronically either under digital signature or electronic verification
code.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
(4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall—
(i) specify the procedure for filing of Forms referred to in sub-rule (3);
(ii) specify the data structure, standards and manner of generation of electronic verification code,
referred to in sub-rule(3), for purpose of verification of the person furnishing the said Forms; and
(iii) be responsible for formulating and implementing appropriate security, archival and retrieval
policies in relation to Forms so furnished.”.
3. In the principle rules, in the APPENDIX, for Form No. 10, the following Form shall be substituted,
namely:-
“FORMNo.10
[See rule 17(2)]
Statement to be furnished to the Assessing Officer/Prescribed Authority under clause (a) of the Explanation 3
to the third proviso to clause (23C) of section 10 or under clause (a) of sub-section (2) of section 11 of the
Income-tax Act, 1961
To
The Assessing Officer/Prescribed Authority,
…………………………………………………
………………………………………………...
I,,…………………………………on behalf of .......................................................................... [name of the
fund /institution / trust / any university / other educational institution /any hospital / other medical
institution/association having Permanent Account Number ……………… hereby bring to your notice that it has been
decided by a resolution passed by the trustees/governing body/management, by whatever name called,
on………………….(dd/mm/yyyy) that, out of the income of the fund /institution / trust / any university / other
educational institution /any hospital / other medical institution /association for the previous year, relevant to the
assessment year 20xx….-20xxx…., an amount of Rs…….. which is ……….. per cent of the income of the fund
/institution / trust / any university / other educational institution /any hospital / other medical institution/association
for the said previous year, shall be accumulated or set apart for carrying out the purposes of the fund /institution / trust
/ any university / other educational institution /any hospital / other medical institution/association.
The details of the amount, the purpose and period of the proposed accumulation or setting apart is as under:-
Sr. Section under Purpose for Amount of accumulation Period of accumulation/setting apart
No. which which amount
statement is is being (In Rs)
being accumulated or
furnished set apart
< Refer Note Starting Ending Period in
@> previous previous years
year year
yyyy-yyyyy
yyyy-yyyyy
1
2
3
2. The amount so accumulated or set apart has been invested or deposited in any one or more of the forms or modes
specified in sub-section (5) of section 11 of the Income-tax Act, 1961.
3. It is further brought to your notice that the said………………….[name of the fund /institution / trust / any
university / other educational institution /any hospital / other medical institution/association] had in respect of an
assessment year preceding the relevant assessment year given the statement regarding accumulation or setting apart of6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
an amount as required under clause (a) of the Explanation 3 to the third proviso to clause (23C) of section 10/ clause
(a) of sub-section (2) of section 11 of the Income-tax Act, 1961 [strike off whichever is inapplicable] as detailed
below:
Year of Date of Amount Period for which Amount applied Amount Amount deemed to be
accumulation filing accumulated accumulated/set upto the end of remaining for income within the
Form 10 apart the previous year application meaning of the
Explanation 4 to the
third proviso to clause
(23C) of section 10/
sub-section (3) of section
11
4. It is also brought to your notice that, out of incomes detailed in 3 above, due to the order/injunction of the court
the income as detailed below could not be applied for the purpose for which it was accumulated or set apart:-
S. No. Amount of income Previous year in which Period during which it could Details of court
accumulated or set apart not be applied due to court order
order
Date: ………………. #Signature………………………
Designation ……………….……
Address……………….………
Notes:
1. #This statement should be signed by a trustee/principal officer.
2. @For section code please fill either of the following codes:
Section Code
Clause (a) of Explanation 3 to the third proviso to clause (23C) of section 10 1
Clause (a) of sub-section (2) of section 11 2
Clause (a) of sub-section (2) of section 11 read with clause (21) of section 10 3.”.
[Notification No. 96/2022/ F.No. 370142/34/2022-TPL]
NEHA SAHAY, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii)
vide number S.O. 969(E) dated the 26th March, 1962 and last amended vide notification number G.S.R. 622(E).
dated 10thAugust, 2022
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.