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TMI BlogIncome-tax (14th Amendment) Rules, 2015 - Format and Procedure for Self Declaration in form No.15G or 15H to Reduce the Cost of Compliance and Ease the Compliance Burden for both, the Tax Payer and the Tax Deductor, simplifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... ENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 76/2015 (INCOME-TAX) New Delhi, the 29th September, 2015 S.O. 2663 (E).- In exercise of the powers conferred by section 295 read with section 197A 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) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the procedures, formats and standards specified under sub-rule (7). (3) The person responsible for paying any income of the nature referred to in sub-section (1) or sub-section (1A) or sub-section (1C) of section 197A, shall allot a unique identification number to each declaration received by him in Form No.15G and Form No.15H respectively during every quarter of the financial year in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with the provisions of clause (vii) of the sub-rule (4) of rule 31A irrespective of the fact that no tax has been deducted in the said quarter. (6) Subject to the provisions of sub-rules (4) and (5), an income-tax authority may, before the end of seven years from the end of the financial year in which the declaration referred to in sub rule (1) has been received, require the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director General of Income-tax (Systems) shall make available the information of declaration furnished by the person referred to in sub-rule (3) to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner to whom the Assessing Officer having jurisdiction to assess the person who has furnished the declaration under sub-section (1) or under sub-section (1A) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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