[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] Notification New Delhi, the 17th day of October, 2011 INCOME-TAX S.O.2394(E).- In exercise of the powers conferred by section 295 of…
[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY,
PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification
New Delhi, the 17th day of October, 2011
INCOME-TAX
S.O.2394(E).- In exercise of the powers conferred by 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. (1) These rules may be called the Income-tax (7th Amendment) Rules,
2011.
(2) They shall come into force on the 1st day of November, 2011.
2. In the Income-tax Rules, 1962,-
(A) in rule 114, -
(a) in sub-rule (1), after the words, figures and letter “Form 49A”, the words,
figures and letters, “ or 49AA , as the case may be” shall be inserted;
(b) in sub-rule (3),-
(i)
for the words “accounting year” wherever they occur, the words
“financial year” shall be substituted;
(ii)
after item (iii), the following item shall be inserted, namely:-
“ (iv) in the case of a person who is entitled to receive any sum or
income or amount , on which tax is deductible under Chapter XVIIB in
any financial year, before the end of such financial year.”;
(c) in sub-rule (4), for the words “Table below shall be accompanied by
documents mentioned in Column 3” the words “ Table below shall be
filed in Forms mentioned in Column 3 and shall be accompanied by the
documents mentioned in Column 4” shall be inserted ;
(d) For the Table, the following Table shall be substituted, namely : -
TABLE
Sl.No.
(1)
Applicant
(2)
Form
(3)
Documents as proof of
identity and address
(4)
1. Individual who is a
citizen of India
49A
(i) Proof of identity—
Copy of,-
(a) school leaving certificate; or
(b) matriculation certificate; or
(c) degree of a recognised
educational institution; or
(d) depository account; or
(e) credit card; or
(f) bank account; or
(g) water bill; or
(h) ration card; or
(i) property tax assessment
order; or
(j) passport; or
(k) voter identity card ; or
(l) driving licence; or
(m) certificate of identity signed
by a Member of Parliament or
Member
of
Legislative
Assembly
or
Municipal
Councillor
or
a
Gazetted
Officer, as the case may be.
In case of a person being a
minor,
any
of
the
above
documents
of
any
of
the
parents or guardian of such
minor shall be deemed to be
the proof of identity.
(ii) Proof of address—
Copy of,-
(a) electricity bill; or
(b) telephone bill; or
(c) depository account; or
(d) credit card; or
(e) bank account; or
(f) ration card; or
(g) employer certificate; or
(h) passport; or
(i) voter identity card; or
(j) property tax assessment
order; or
(k) driving licence; or
(l) rent receipt; or
(m)
certificate
of
address
signed
by
a
Member
of
Parliament
or
Member
of
Legislative
Assembly
or
Municipal
Councillor
or
a
Gazetted Officer, as the case
may be.
Note 1: In case of a minor, any
of the above documents of any
of the parents or guardian of
such minor shall be deemed to
be the proof of address.
Note 2: In case of an Indian
citizen residing outside India,
copy
of
Bank
Account
Statement
in
country
of
residence or copy of Non-
resident External (NRE) bank
account statements.
2
Hindu undivided
family
49A
(a) an affidavit by the karta of
the Hindu Undivided Family
stating the name, father’s name
and
address
of
all
the
coparceners on the date of
application;
and
(b) copy of any document
applicable in the case of an
individual specified in serial
number 1, in respect of karta of
the Hindu undivided family, as
proof of identity and address.
3
Company registered
in India
49A
copy
of
Certificate
of
Registration
issued
by
the
Registrar of Companies.
4
Firm (including
Limited Liability
Partnership formed
or registered in India
49A
(a)
copy
of
Certificate
of
Registration
issued
by
the
Registrar
of
Firms/Limited
Liability Partnerships; or
(b) copy of Partnership Deed.
5
Association of
persons(Trusts)
formed or registered
in India
49A
(a) copy of trust deed; or
(b) copy of Certificate of
Registration Number issued by
Charity Commissioner.
6
Association of
persons (other than
Trusts) or body of
individuals or local
authority or artificial
juridical person
formed or registered
in India
49A
(a) copy of Agreement; or
(b) copy of Certificate of
Registration Number issued
by Charity Commissioner or
Registrar
of
Co-operative
Society
or
any
other
Competent Authority; or
(c)
any
other
document
originating from any Central
Government
or
State
Government
Department
establishing
Identity
and
address of such person.
7
Individuals not being
a citizen of India
49AA (i) Proof of identity : -
(a) copy of Passport; or
(b) copy of person of Indian
Origin card issued by the
Government of India; or
(c)
copy
of
Overseas
Citizenship of India Card issued
by Government of India; or
(d)
copy of other national or
citizenship
Identification
Number
or
Taxpayer
Identification Number duly
attested
by
“Apostille”
(in
respect of countries which are
signatories
to
the
Hague
Apostille Convention of 1961)
or by Indian embassy or High
Commission or Consulate in
the country where the applicant
is located.
(ii) Proof of address :-
(a) copy of Passport; or
(b) copy of person of Indian
Origin card issued by the
Government of India; or
(c)
copy
of
Overseas
Citizenship of India Card issued
by Government of India; or
(d) copy of other national or
citizenship
Identification
Number
or
Taxpayer
Identification
Number
duly
attested
by
“Apostille”
(in
respect of countries which are
signatories
to
the
Hague
Apostille Convention of 1961)
or by Indian embassy or High
Commission or Consulate in
the country where the applicant
is located; or
(e) copy of bank account
statement
in
country
of
residence; or
(f)
copy
of
Non-resident
External
bank
account
statement in India; or
(g)
copy
of
certificate
of
residence
in
India
or
Residential permit issued by
the State Police Authority; or
(h) copy of the registration
certificate
issued
by
the
Foreigner’s Registration Office
showing Indian address; or
(i) copy of Visa granted and
copy of appointment letter or
contract from Indian Company
and Certificate (in Original) of
Indian Address issued by the
employer.
8
LLP registered
outside India
49AA
(a)
copy
of
Certificate
of
Registration
issued
in
the
country where the applicant is
located,
duly
attested
by
‘Apostille’
(in
respect
of
countries which are signatories
to
the
Hague
Apostille
Convention of 1961) or by
Indian
embassy
or
High
Commission or Consulate in
the country where the applicant
is located; or
(b)
copy
of
registration
certificate issued in India or of
approval granted to set up
office
in
India
by
Indian
Authorities.
9
Company registered
outside India
49AA
(a)
copy
of
Certificate
of
Registration
issued
in
the
country where the applicant is
located,
duly
attested
by
‘Apostille’
(in
respect
of
countries which are signatories
to
the
Hague
Apostille
Convention of 1961) or by
Indian
embassy
or
High
Commission or Consulate in
the country where the applicant
is located; or
(b)
copy
of
registration
certificate issued in India or of
approval granted to set up
office
in
India
by
Indian
Authorities.
10 Firm formed or
registered outside
India
49AA
(a)
copy
of
Certificate
of
Registration
issued
in
the
country where the applicant is
located,
duly
attested
by
‘Apostille’
(in
respect
of
countries which are signatories
to
the
Hague
Apostille
Convention of 1961) or by
Indian
embassy
or
High
Commission or Consulate in
the country where the applicant
is located; or
(b)
copy
of
registration
certificate issued in India or of
approval granted to set up
office
in
India
by
Indian
Authorities.
Showing 1,266 of 1,515 words
Research the source law
Find the provision behind this update.
No high-confidence provision match was found. Browse the law library, choose the affected provision and ask against the exact statutory text.
