9911796707
TMI BlogI.T. (Twenty-first Amdt.) Rule, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... come into force from the 1st day of December, 2004. 2. In the Income-tax Rules, 1962, (a) for rule 114E, the following shall be substituted, namely : 114E. Furnishing of Annual Information Return.(1) The annual information return required to be furnished under sub-section (1) of section 285BA shall be furnished in Form No. 61A and shall be verified in the manner indicated therein. (2) The return referred to in sub-rule (1) shall be furnished by every person mentioned in column (2) of the Table below in respect of all transactions of the nature and value specified in the corresponding entry in column (3) of the said Table, which are registered or recorded by him during a financial year beginning on or after the 1st day of April, 2004: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movable property valued at thirty lakh rupees or more. 7. A person being an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934, who is duly authorized by the Reserve Bank of India in this behalf. Receipt from any person of an amount or amounts aggregating to five lakh rupees or more in a year for bonds issued by the Reserve Bank of India. (3) The return referred to in sub-rule (1) shall be furnished to the Commissioner of Income-tax (Central Information Branch): Provided that where the Board has authorised an agency to receive such return on behalf of the Commissioner of Income-tax (Central Information Branch), the return shall be furnished to that agency. (4)(a) The return compris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before 31st August, immediately following the financial year in which the transaction is registered or recorded. (6) The return referred to in sub-rule (1) shall be signed and verified by- (a) in a case where the person furnishing the return is an assessee as defined in clause (7) of section 2 of the Act, by a person specified in section 140 of the Act; (b) in any other case, by the person referred to in column (2) of the Table below sub-rule (2). (7) The Board may appoint an officer designated as Annual Information Return-Administrator, not below the rank of the Commissioner of Income-tax for the purposes of day to day administration of furnishing of the Annual Information Return including specification of the procedures, data structu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Annual Information Return (Part B) Rs. 10. Medium of Annual Information Return (Please strike off inapplicable)-CD/Floppy/DVD/ONLINE Verification I,.............(full name in block letters), son/daughter of......solemnly declare that to the best of my knowledge and belief, the information given in Part A and Part B of this return is correct and complete. I further declare that I am making this return in my capacity as...........and I am also competent to make this return and verify it. I further certify that the floppy/CD-ROM/Digital Video Disk/online data through which Part-B is submitted is clean and virus free. Date..................... Signature............................................ Place................... Name....... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x between two words) 1. Flat No.; 2. House/ Premises No.; 3. Floor No.; 4. Building Name.; 5. Block/Sector; 6. Road/ Street; 7. Locality /colony; 8. City ; 9. District; 10. State Code; 11. Pin (Refer to State Code in instructions) Mode of transaction (Cash-C, Cheque-Q, Card-R, Demand Draft-D, Others-O) Amount in Rs. (Rounded off to nearest Rupee) Transaction Code Address of Office/ Branch of person (responsible for furnishing the Annual Information Return) where transaction took place 1. 2. 3. 1 2 3 4 5 6 7 8 9 10 11 INSTRUCTIONS FOR FILING ANNUAL INFORMATION RETURN 1. (i) This return (Part A and Part B) be furnished on computer-readable media being a floppy (3.5 inch and 1.44 MB) or CD-ROM (650MB or higher capacity) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BIHAR 23. NAGALAND 06. CHANDIGARH 24. ORISSA 07. DADRA AND NAGAR HAVELI 25. PONDICHERRY 08. DAMAN AND DIU 26. PUNJAB 09. DELHI 27. RAJASTHAN 10. GOA 28. SIKKIM 11. GUJARAT 29. TAMIL NADU 12. HARYANA 30. TRIPURA 13. HIMACHAL PRADESH 31. UTTAR PRADESH 14. JAMMU AND KASHMIR 32. WEST BENGAL 15. KARNATAKA 33. CHHATISGARH 16. KERALA 34. UTTARANCHAL 17. LAKSHWADEEP 35. JHARKHAND 18. MADHYA PRADESH 7. Codes in respect of transactions to be reported Sl. No. Transaction Transaction Code 1. Cash deposits aggregating to ten lakh rupees or more in a year in any savings account of a person maintained in a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including ..... X X X X Extracts X X X X X X X X Extracts X X X X
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