TMI BlogINCOME-TAX (SECOND AMENDMENT) RULES, 2013 - AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ AND INSERTION OF FORM NO. 26BX X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (2nd Amendment) Rules, 2013. (2) 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 31A,- (a) in sub-rule (3) ,- (A) in clause (i), for item (b), the following items shall be substituted, namely:- (b) furnishing the statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5); (c) furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. . 3. in rule 31AA of the said rules,- (a) in sub-rule (3),- (A) in clause (i), for item (b), the following items shall be substituted, namely:- (b) furnishing the statement electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5); (c) furnishing the statement electronically along with the verification of the statement in Form 27A or verified through an electronic process in accordance with the procedures, formats and standards specified under sub-rule (5); ; (B) in clause (ii), for the words, brackets and letters item (b) of clause (i) the words, brackets and letters item (b) or item (c) of clause (i) shall be substituted; (C) in clause (iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of the Form 26A and be responsible for the day-to-day administration in relation to furnishing and verification of the Form 26A in the manner so specified. . 5. For rule 37J of the said rules, the following rule shall be substituted, namely:- 37J. Form for furnishing certificate of accountant under the first proviso to sub-section (6A) of section 206C . (1) The certificate from an accountant under the first proviso to sub-section (6A) of section 206C shall be furnished in Form 27BA to the Director General of Income-tax (Systems) or the person authorised by the Director General of Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ] Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source on salary ( d ) for Form No. 16A , the following Form shall be substituted, namely : FORM NO. 16A [ See rule 31(1)( b ) ] Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source ( e ) for Form No. 24Q , the following Form shall be substituted, namely : FORM NO. 24Q [ See section 192 and rule 31A ] Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended .............. (June/September/December/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the following Form shall be substituted, namely : FORM NO. 27EQ [ See section 206C and rule 31AA ] Quarterly statement of collection of tax at source under section 206C of the Income-tax Act , for the quarter ended .......... (June/September/December/March) .......... (Financial year) ( k ) for Form No. 27Q , the following Form shall be substituted, namely : FORM NO. 27Q [ See sections 194E , 194LB , 194LC , 195 , 196A , 196B , 196C , 196D and rule 31A ] Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of payments other than salary made to non-resident ..... X X X X Extracts X X X X X X X X Extracts X X X X
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