Income-tax (12th Amendment) Rules, 2019 - 95/2019 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 95/2019 New Delhi, the 6th November, 2019 G.S.R .825(E).- In exercise of the powers conferred by section 139A , 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 (12th Amendment) Rules, 2019. (2) They shall be deemed to have come into force from the 1st day of September, 2019. 2. In the Income-tax Rules, 1962 , in Appendix-II ,- (1) in Form Nos. 3AC , 3AD , 8 , 10CCB , 10CCBA , 10CCBB , 10CCBBA , 10CCBC , 10CCBD , 12B , 13 , 27A , 27B and 34F , for the words and letters Permanent Account No. , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (2) in Form Nos. 3CA , 3CB , 3CED , 3CEDA , 3CEF , 3CEFA , 3CEFB , 3CFA , 3CI , 5B , 10FB , 10FC , 12BB , 15CC , 26AS , 26QAA , 31 , 33 , 34C , 34DA, 34E and 52A , for the words Permanent Account Number , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (3) in Form Nos. 3CD, 3CG , 26QB , 26QC , 30A , 45D and 49B , for the words, brackets and letters Permanent Account Number (PAN) , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (4) in Form Nos. 3CEG , 3CEH , 3CEI , 3CH , 10CCB , 10CCBA , 10CCBB , 10CCBBA , 10CCBC , 10CCBD , 10FA , 12BA , 15CA , 15CC , 15G , 15H, 16 , 16A , 16B , 16C, 26A , 26AS , 27BA , 27C , 27D , 29C , 34B , 34BA , 35 , 36 , 36A , 64 , 64A , 64D and 68 , for the letters PAN , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (5) in Form Nos. 10CCD , 10CCE and 56FF , for the letters PAN No. , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (6) in Form Nos. 26Q , 27EQ and 27Q , (a) for the words, brackets and letters Permanent Account Number (PAN) , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (b) for the letters PAN , wherever they occur, the words Permanent Account Number or Aadhaar Number , shall be substituted; (7) in Form Nos. 10BA , 56F , 56G and 56H , for the words permanent account number , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (8) in Form No. 58B , for the words permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (9) in Form Nos. 64B and 64C , in item 3, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (10) in Form No. 3CE, (a) for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure, in PART A, in item 3, for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (11) in Form Nos. 3CEA and 3CEAA , for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (12) in Form No. 3CEB , (a) for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure, in PART A, in item 3, for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (13) in Form No. 3CEC , in item 1, in sub-item (b), for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (14) in Form No. 3CEJ , (a) for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure to Form No. 3CEJ , in item 3, for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (15) in Form No. 3CF-I , in item 12, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (16) in Form Nos. 3CF-II and 3CF-III, in item 11, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (17) in Form No. 3CJ, in item 5, for the words, brackets and letters Permanent Account Number (PAN) , the words Permanent Account Number or Aadhaar Number shall be substituted; (18) in Form No. 10CCF , (a) for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure A, in item 3, for the words Permanent Account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (19) in Form No. 10DA , (a) for the words permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure, in item 3, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (20) in Form No. 10E , for the words Permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted; (21) in Form No. 10F , (a) for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) for the words, brackets and letters Permanent Account Number (PAN) , the words Permanent Account Number or Aadhaar Number shall be substituted; (22) in Form No. 13, (a) in item 2, in sub-item (iii), for the words and letters Permanent Account No. , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in the Annexure I and Annexure III, for the words, brackets and letters Permanent account number ( PAN) , the words Permanent Account Number or Aadhaar Number shall be substituted; (23) in Form No. 24Q , (a) for the words, brackets and letters Permanent Account Number (PAN) , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) for the letters PAN , wherever they occur, the words Permanent Account Number or Aadhaar Number shall be substituted; (24) in Form No. 26QA , (a) in item 1, for the words, brackets and letters Permanent Account No. (PAN) , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in item 3, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (25) in Form No. 29C , (a) in item 1, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in Annexure A, in item 3, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (26) in Form No. 30C, in item 6, (a) for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) after figures and letter 139A , the words or Aadhaar Number shall be inserted; (27) in Form No. 34D , in item 4, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (28) in Form No. 34EA , (a) in item 8, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in item 9, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (29) in Form No. 49C , (a) in item 4, for the words Permanent Account Number , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in item 18 and item 21, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (30) in Form No. 49D , (a) for the words Permanent Account Number , occurring at both the places, the words Permanent Account Number or Aadhaar Number shall be substituted; (b) in item 7, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (31) in Form No. 64E, in item 6 and item 9, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (32) in Form No. 67 , (a) in item 2, for the letters PAN , the words Permanent Account Number or Aadhaar Number shall be substituted; (b) under the heading Verification , for the words permanent account number , the words Permanent Account Number or Aadhaar Number shall be substituted. [F.No. 370142/15/2019-TPL] ANKUR GOYAL, Under Secy. Explanatory Memorandum: It is hereby certified that no person is being adversely affected by giving retrospective effect to these amendment rules. 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 March, 1962 and last amended vide notification number G.S.R. No. 701(E), dated the 30th September, 2019.