Document text
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th April, 2019
G.S.R. 304(E).—In exercise of powers conferred by sections 200 and 203 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 (3rd Amendment) Rules, 2019.
(2) They shall come into force on 12th day of May, 2019.
2. In the Income-tax Rules, 1962, in Appendix II–
(A) in Form No. 16,–
(i) the “Notes” occurring after “Part A” shall be omitted;
(ii) for “Part B (Annexure), the following shall be substituted, namely:–
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
“Part B (Annexure)
Details of Salary Paid and any other income and tax deducted
1.
Gross Salary
(a)
Salary as per provisions contained in section 17(1)
Rs. ...
(b)
Value of perquisites under section 17(2) (as per Form No. 12BA,
wherever applicable)
Rs. ...
(c)
Profits in lieu of salary under section 17(3) (as per Form No.
12BA, wherever applicable)
Rs. ...
(d)
Total
Rs. ...
(e)
Reported total amount of salary received from other employer(s)
Rs. ...
2.
Less: Allowances to the extent exempt under section 10
(a)
Travel concession or assistance under section 10(5)
Rs. ...
(b)
Death-cum-retirement gratuity under section 10(10)
Rs. ...
(c)
Commuted value of pension under section 10(10A)
Rs. ...
(d)
Cash equivalent of leave salary encashment under section
10(10AA)
Rs. ...
(e)
House rent allowance under section 10(13A)
Rs. ...
(f)
Amount of any other exemption under section 10
clause …
Rs. ...
clause …
Rs. ...
clause …
Rs. ...
clause …
Rs. ...
clause …
Rs. ...
…
Rs. ...
(g)
Total amount of any other exemption under section 10
Rs. ...
(h)
Total amount of exemption claimed under section 10
[2(a)+2(b)+2(c)+2(d)+2(e)+2(g)]
Rs. ...
3.
Total amount of salary received from current employer [1(d)-2(h)]
Rs. ...
4.
Less: Deductions under section 16
(a)
Standard deduction under section 16(ia)
Rs. ...
(b)
Entertainment allowance under section 16(ii)
Rs. ...
(c)
Tax on employment under section 16(iii)
Rs. ...
5.
Total amount of deductions under section 16 [4(a)+4(b)+4(c)]
Rs. ...
6.
Income chargeable under the head "Salaries" [(3+1(e)-5]
Rs. ...
7.
Add: Any other income reported by the employee under as per section 192 (2B)
(a)
Income (or admissible loss) from house property reported by
employee offered for TDS
Rs. ...
(b)
Income under the head Other Sources offered for TDS
Rs. ...
8.
Total amount of other income reported by the employee
[7(a)+7(b)]
Rs. ...
9.
Gross total income (6+8)
Rs. ...
10.
Deductions under Chapter VI-A
¹Hkkx IIµ[k.M 3(i)º
Hkkjr dk jkti=k % vlk/kj.k
9
Gross
Amount
Deductible
Amount
(a)
Deduction in respect of life insurance premia, contributions to
provident fund etc. under section 80C
Rs. ...
Rs. ...
(b)
Deduction in respect of contribution to certain pension funds
under section 80CCC
Rs. ...
Rs. ...
(c)
Deduction in respect of contribution by taxpayer to pension
scheme under section 80CCD (1)
Rs. ...
Rs. ...
(d)
Total deduction under section 80C, 80CCC and 80CCD(1)
Rs. ...
Rs. ...
(e)
Deductions in respect of amount paid/deposited to notified
pension scheme under section 80CCD (1B)
Rs. ...
Rs. ...
(f)
Deduction in respect of contribution by Employer to pension
scheme under section 80CCD (2)
Rs. ...
Rs. ...
(g)
Deduction in respect of health insurance premia under section 80D
Rs. ...
Rs. ...
(h)
Deduction in respect of interest on loan taken for higher education
under section 80E
Rs. ...
Rs. ...
Gross
Amount
Qualifying
Amount
Deductible
Amount
(i)
Total Deduction in respect of donations to certain funds,
charitable institutions, etc. under section 80G
Rs. ...
Rs. ...
Rs. ...
(j)
Deduction in respect of interest on deposits in savings account
under section 80TTA
Rs. ...
Rs. ...
Rs. ...
(k)
Amount deductible under any other provision(s) of Chapter VI‐A
section …
Rs. ...
Rs. ...
Rs. ...
section …
Rs. ...
Rs. ...
Rs. ...
section …
Rs. ...
Rs. ...
Rs. ...
section …
Rs. ...
Rs. ...
Rs. ...
section …
Rs. ...
Rs. ...
Rs. ...
section …
Rs. ...
Rs. ...
Rs. ...
…
Rs. ...
Rs. ...
Rs. ...
(l)
Total of amount deductible under any other provision(s) of
Chapter VI‐A
Rs. ...
Rs. ...
Rs. ...
11.
Aggregate of deductible amount under Chapter VI-A
[10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i)
10(j)+10(l)]
Rs. ...
12.
Total taxable income (9-11)
Rs. ...
13.
Tax on total income
Rs. ...
14.
Rebate under section 87A, if applicable
Rs. ...
15.
Surcharge, wherever applicable
Rs. ...
16.
Health and education cess
Rs. ...
17.
Tax payable (13+15+16-14)
Rs. ...
18.
Less: Relief under section 89 (attach details)
Rs. ...
19.
Net tax payable (17-18)
Rs. ...
Verification
I, …………………………….., son/daughter of ……………………………………….working in the capacity of
.………………………......... (designation) do hereby certify that the information given above is true, complete and
correct and is based on the books of account, documents, TDS statements, and other available records.
Place…………………………......…
(Signature
of
person
responsible
for
deduction of tax)
Date………………………….......…
Full Name : ……………………………
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Notes:
1. Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan
and in item II of Part A if tax is paid accompanied by an income-tax challan.
2. Non-Government deductors to fill information in item II of Part A.
3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS
statements of the assessee.
4. If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter
ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of
the financial year.
5. (i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A
of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the
employers.
(ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the
option of the assessee.
6. In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax,
surcharge and health and education cess.
7. Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure)
to the employee.”;
(B) in Form No. 24Q, for “Annexure II”, the following “Annexure” shall be substituted, namely:–
“Annexure II
Details of salary paid or credited during the financial year ………………………….and net tax payable
Serial
number.
Permanent
Account
Number
of the
employee.
Name of the
employee.
Deductee
type
(Senior
Citizen,
Super
Senior
Citizen,
Others).
Date from and
date up to
employed with
current
employer in
the current
financial year
(dd/mm/yyyy).
Gross
Salary as
per
provisions
contained
in section
17(1).
Value of
perquisites
under section
17(2)
(as per
FormNo.12BA,
wherever
applicable).
Profits in lieu
of salary under
section 17(3)
(as per Form
No.12BA,
wherever
applicable).
Total amount
of gross salary
received from
current
employer (see
Note 1 for
definition of
Salary).
(330)
(331)
(332)
(333)
(334)
(335)
(336)
(337)
(338)
¹Hkkx IIµ[k.M 3(i)º
Hkkjr dk jkti=k % vlk/kj.k
11
Reported
total amount
of salary
received
from other
employer(s)
(see Note 1
for definition
of Salary).
Travel
conces-
sion or
assistance
under
section
10(5).
Death-
cum-
retireme
nt
gratuity
under
section
10(10).
Commuted
value of
pension
under
section
10(10A).
Cash
equiva-
lent of
leave
salary
encash-
ment
under
section 10
(10AA).
House
rent
allowance
under
section
10(13A).
PAN of
landlord, if
exemption
is claimed
under
section
10(13A)
(see Note 3).
Amount of
any other
exemption
under
section 10.
Total
amount of
exemption
claimed
under
section 10
(340+341+3
42+343+34
4+346).
Total
deducti
on
under
section
16(ia).
(339)
(340)
(341)
(342)
(343)
(344)
(345)
(346)
(347)
(348)
Total
deduction
under
section
16(ii).
Total
deduction
under
section
16(iii).
Income
chargeable
under the
head
"Salaries"
[338+339-
(347+348+
349+350)].
Income
(or
admissible
loss) from
house
property
reported
by
employee
offered
for TDS
as per
section
192 (2B).
PAN of
lender, if
interest
on
housing
loan is
claimed
under
section
24(b)
(see
Note 4).
Income
under
the head
other
sources
offered
for TDS
as per
section
192
(2B).
Gross total
income
(351+352+
354).
Deduction in
respect of
life
insurance
premia,
contributions
to provident
fund etc.
under
section 80C.
Deduction
in respect
of
contribution
to certain
pension
funds under
section
80CCC.
Deduction
in respect
of
contribution
by taxpayer
to notified
pension
scheme
under
section
80CCD(1).
(349)
(350)
(351)
(352)
(353)
(354)
(355)
(356)
(357)
(358)
Deduction
in respect
of amount
paid or
deposited
under
notified
pension
scheme
under
section
80CCD
(1B).
Deduction
in respect of
contribution
by employer
to notified
pension
scheme
under
section
80CCD(2).
Deducti
on in
respect
of
health
insuranc
e premia
under
section
80D.
Deduction in
respect of
interest on
loan taken
for higher
education
under section
80E.
Total
deduction
in respect
of
donations
to certain
funds,
charitable
institutions,
etc. under
section
80G.
Deducti
on in
respect
of
interest
on
deposits
in
savings
account
under
section
80TTA.
Amount
deductible
under any
other
provision(s)
of Chapter
VI‐A.
Total amount
deductible
under Chapter
VI‐A
[356+357+358
(limited to
Rs. 1,50,000)
+359+360
+361+362
+363+364
+365].
Total
taxable
income
(355-
366).
Income-
tax on
total
income.
(359)
(360)
(361)
(362)
(363)
(364)
(365)
(366)
(367)
(368)
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Rebate
under
section
87A, if
applicable.
Surcharge,
wherever
applicable.
Health
and
education
cess.
Income‐tax
relief
under
section 89,
when
salary, etc.
is paid in
arrear or
advance.
Net tax liability
[368+370+371-
(369+372)].
Total amount of
tax deducted at
source by the
current
employer for the
whole year
[aggregate of
the amount in
columns 325 of
Annexure I for
all the quarters
in respect of
each employee].
Reported
amount of
tax deducted
at source by
other
employer(s)
or
deductor(s)
(income in
respect of
which
included in
computing
total taxable
income in
column 339).
Total
amount of
tax
deducted
at source
for the
whole year
(374+375).
Shortfall in
tax
deduction
(+) or
excess tax
deduction
(‐) (373-
376).
(369)
(370)
(371)
(372)
(373)
(374)
(375)
(376)
(377)
Notes:
1. Salary includes wages, annuity, pension, gratuity (other than exempted under section 10(10)), fees, commission,
bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (8 of 1974),
perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with
termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other
than exempted under section 10 (10AA)), any annual accretion to the balance of the account in a recognised provident
fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums
deemed to be income received by the employee in accordance with sub‐rule (4) of rule 11 of Part A of the Fourth
Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee
under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head
'Salaries'.
2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that
employee to any approved superannuation fund, all such deductions or payments should be included in the statement.
3. Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the
previous year exceeds one lakh rupees.
4. Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is
paid, is taken from a person other than a Financial Institution or the Employer.”.
[Notification No. 36/2019/F.No. 370142/4/2019-TPL]
SAURABH GUPTA, Under Secy. (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 of March, 1962 and were last amended vide notification number
G.S.R No. 279(E) dated 01/04/2019.
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.
