Income–tax (Fifth Amendment) Rules, 2019

Sep 04, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Direct Taxes (CBDT) on August 30, 2019, has published the Income–tax (Fifth Amendment) Rules, 2019 to further amend the Income-tax Rules, 1962.

The following amendments in the Income-tax Rules, 1962 are as under:

Under Rule 114 which specifies the procedure for application for allotment of a permanent account number:

Ø  After sub-rule (1), the following sub-rules shall be inserted, namely:

a)       Sub-Rule (1A): Any person, who has not been allotted a permanent account number but possesses the Aadhaar number and has furnished or intimated or quoted his Aadhaar number in lieu of the permanent account number, shall be deemed to have applied for allotment of permanent account number and he shall not be required to apply or submit any documents under this rule.

b)      Sub-rules (1B): Any person, who has not been allotted a permanent account number but possesses the Aadhaar number may apply for allotment of the permanent account number to the authorities by intimating his Aadhaar number and he shall not be required to apply or submit any documents under this rule.

c)       Sub-rule (1C): The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall on receipt of information under sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar number for that purpose

Ø  After sub-rule (6), the following sub-rule shall be inserted, namely:

Sub-rule (7): The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall lay down the formats and standards along with the procedure as mentioned in the sub-rule (1A), (1B) and (1C) and obtaining demographic information of an individual from the Unique Identification Authority of India,

for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing or intimation or quoting or authentication of Aadhaar number or obtaining of demographic information of an individual from the Unique Identification Authority of India, for allotment of permanent account number and issue thereof.

[Notification No. G.S.R. 614(E)]


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