Income-tax (12th Amendment) Rules, 2019

Nov 08, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Direct Taxes (CBDT) on November 06, 2019, has published the Income-tax (12th Amendment) Rules, 2019 to further amend the Income-tax Rules, 1962.

However, with this amendment CBDT substitutes the words ‘Permanent Account Number’ with the words ‘Permanent Account Number or Aadhaar Number’ in various Forms of Appendix II, namely:

3AC, 3AD, 8, 10CCB, 10CCBA, 10CCBB, 10CCBBA, 10CCBC, 10CCBD, 12B, 13, 27A, 27B, 34F, 3CA, 3CB, 3CED, 3CEDA, 3CEF, 3CEFA, 3CEFB, 3CFA, 3CI, 5B, 10FB, 10FC, 12BB, 15CC, 26AS, 26QAA, 31, 33, 34C, 34DA, 34E, 52A3CD, 3CG, 26QB, 26QC, 30A, 45D, 49B, 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, 68, 10CCD, 10CCE, 56FF, 26Q, 27 EQ, 27Q, 10BA, 56F, 56G, 56H, 58B, 64B, 64C, 3CE, 3CEA, 3CEAA, 3CEB, 3CEC, 3CEJ, 3CF-I, 3CF-II, 3CF-III, 3CJ, 10CCF, 10DA, 10E, 10F, Form No. 13, Form No. 24Q, Form No. 26QA, Form No. 29C, Form No. 30C, Form No. 34D, Form No. 34EA, Form No. 49C, Form No. 49D, Form No. 64E, Form No. 67.

They will be deemed to have come into force from September 01, 2019.

[Notification No. G.S.R .825(E)]


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