Income-tax (Fourteenth Amendment) Rules, 2004 - 280/2004 - Income Tax

Income-tax (Fourteenth Amendment) Rules, 2004 Notification No. 280 of 2004, dt. 16th Nov., 2004 In exercise of the powers conferred by section 295, read with section 44AB, 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 (Fourteenth Amendment) Rules, 2004. (2) They shall come into force from the 1st day of December, 2004. 2. In Appendix-II to the Income-tax Rules, 1962,- (A) in Form No.3CA, in item No.3, after the words, figure and letters "Form No.3CD", the words "and the Annexure thereto" shall be inserted; (B) in Form No.3CB, for item No.4, the following items shall be substituted, namely:- "4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No.3CD. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.3CD and the Annexure thereto are true and correct."; (C) in Form No.3CD, for the Note occurring at the end, the following shall be substituted, namely:- Note : 1. The Annexure to this Form must be filled up failing which the Form will be considered as incomplete. 2. This Form and the Annexure have to be signed by the person competent to sign Form No.3CA or Form No.3CB, as the case may be. Annexure Part A 1. Name of the assessee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Address . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . 3. Permanent account number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Previous year ended 31st March . . . . . . . . . . . . . . . . . . . . . . . 6. Assessment year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part B Nature of business Code* Sl. No. Parameters Current year Preceding year 1. Paid up share capital 2. Share application money 3. Reserves and surplus 4. Secured loans 5. Unsecured loans 6. Current liabilities and provisions 7. Total of balance-sheet 8. Gross turnover 9. Gross profit 10. Commission received 11. Commission paid 12. Interest received 13. Interest paid 14. Depreciation as per books of account 15. Net profit (or loss) before tax 16. Taxes on income paid/provided for in the books Signed ................ Place : ...................... Date : ....................... Note : *Please enter the relevant code pertaining to the main area of your business activity. The codes are as Follows : Sector Sub-sector Code (1) Manufacturing industry Agro-based industries 0101 Automobile and auto parts 0102 Cement 0103 Diamond cutting 0104 Drugs and pharmaceuticals 0105 Electronics including computer hardware 0106 Engineering goods 0107 Fertilizers, chemicals, paints 0108 Flour and rice Mills 0109 Food processing units 0110 Marble and granite 0111 Paper 0112 Petroleum and petrochemicals 0113 Power and energy 0114 Printing and publishing 0115 Rubber 0116 Steel 0117 Sugar 0118 Tea, coffee 0119 Textiles, handloom, power looms 0120 Tobacco 0121 Tyre 0122 Vanaspati and edible oils 0123 Others 0124 Sector Sub-sector Code (2) Trading Chain stores 0201 Retailers 0202 Wholesalers 0203 Others 0204 (3) Commission agents General commission agents 0301 (4) Builders Builders 0401 Estate agents 0402 Property developers 0403 Others 0404 (5) Contractors Civil contractors 0501 Excise contractors 0502 Forest contractors 0503 Mining contractors 0504 Others 0505 (6) Professionals Chartered accountants, auditors, etc. 0601 Fashion designers 0602 Legal professionals 0603 Medical professionals 0604 Nursing homes 0605 Specialty hospitals 0606 Others 0607 (7) Service sector Advertisement agencies 0701 Beauty parlours 0702 Consultancy services 0703 Courier agencies 0704 Computer training/ educational and coaching institutes 0705 Forex dealers 0706 Hospitality services 0707 Hotels 0708 I.T. enabled services, BPO service providers 0709 Security agencies 0710 Software development agencies 0711 Transporters 0712 Travel agents, tour operators 0713 Others 0714 (8) Financial service sector Banking companies 0801 Chit funds 0802 Financial institutions 0803 Financial service providers 0804 Leasing companies 0805 Money lenders 0806 Non banking finance companies 0807 Share brokers, sub-brokers, etc. 0808 Others 0809 (9) Entertainment industry Cable T. V. productions 0901 Film distribution 0902 Film laboratories 0903 Sector Sub-sector Code Motion picture producers 0904 Television channels 0905 Others 0906".