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The Central Board of Direct Taxes issues the Income-tax (19th Amendment) Rules, 2013 to amend rule 114 and Appendix II of the Income-tax Rules, 1962. The rules specify the application forms and mandatory proof documents for identity, address, and date of birth required for permanent account number allotments based on the applicant category. Applicants file Form 49A or Form 49AA depending on whether they are Indian citizens, domestic entities, foreign citizens, or foreign entities. The Director-General of Income-tax (Systems) specifies the procedure and manner for document verification, secure data transmission, and security, archival, and retrieval policies.
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GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES
Notification
New Delhi, the 23rd day of December, 2013
S.O. 3794 (E)- In exercise of the powers conferred by section 295 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) These rules may be called the Income –tax (19th Amendment) Rules, 2013. (2) They shall come into force on the date of their publication in the Official Gazette.
In the Income-tax Rules, 1962,-
(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-
"(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
TABLE
| Sl. No. | Applicant | Form | Documents as proof of identity, address and date of birth |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Individual who is a citizen of India | 49A | (A) Proof of identity— (i) Copy of,─ (a) elector’s photo identity card ; or (b) ration card having photograph of the applicant; or (c) passport; or (d) driving licence; or (e) arm’s license; or (f) AADHAR Card issued by the Unique Identification Authority of India; or (g) photo identity card issued by the Central Government or a State Government or a Public Sector Undertaking; or (h) Pensioner Card having photograph of the applicant; or (i) Central Government Health Scheme Card or Ex- servicemen Contributory Heath Scheme photo card; or (ii) certificate of identity in original signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iii) bank certificate in original on letter head from the branch (along with name and stamp of the issuing officer) containing duly attested photograph and bank account number of the applicant. Note: In case of a person being a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of identity. (B) Proof of address— (i) copy of the following documents of not more than three months old ─ (a) electricity bill; or (b) landline telephone or broadband connection bill; or (c) water bill; or (d) consumer gas connection card or book or piped gas bill; or (e) bank account statement or as per Note 1; or (f) depository account statement ; or (g) credit card statement; or (ii) copy of,─ (a) post office pass book having address of the applicant; or (b) passport; or (c) passport of the spouse; or (d) elector’s photo identity card; or (e) latest property tax assessment order; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) AADHAR Card issued by the Unique Identification Authority of India; or (p) allotment letter of accommodation issued by the Central Government or State Government of not more than three years old; or (q) property registration document; or (iii) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be; or (iv) employer certificate in original. Note 1. In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Non-resident External bank account statements shall be the proof of address. Note 2: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. (C) Proof of date of birth ─ copy of,─ (a) birth certificate issued by the Municipal Authority or any office authorised to issue Birth and Death Certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or (b) pension payment order; or (c) marriage certificate issued by Registrar of Marriages; or (d) matriculation certificate; or (e) passport; or (f) driving licence; or (g) domicile certificate issued by the Government; or (h) affidavit sworn before a magistrate stating the date of birth. |
| 2. | Hindu undivided family | 49A | (a) An affidavit by the karta of the Hindu Undivided Family stating the name, father's name and address of all the coparceners on the date of application; and (b) copy of any document applicable in the case of an individual specified in serial number 1, in respect of karta of the Hindu undivided family, as proof of identity, address and date of birth. |
| 3. | Company registered in India | 49A | Copy of Certificate of Registration issued by the Registrar of Companies. |
| 4. | Firm (including Limited Liability Partnership) formed or registered in India | 49A | (a) Copy of Certificate of Registration issued by the Registrar of Firms/Limited Partnerships; or (b) copy of Partnership Deed. |
| 5. | Association of persons (Trusts) formed or registered in India | 49A | (a) Copy of trust deed; or (b) copy of Certificate of Registration Number issued by Charity Commissioner. |
| 6. | Association of persons (other than Trusts) or body of individuals or local authority or artificial juridical person formed or registered in India | 49A | (a) Copy of Agreement; or (b) copy of Certificate of Registration Number issued by Charity Commissioner or Registrar of Co-operative Society or any other Competent Authority; or (c) any other document originating from any Central Government or State Government Department establishing Identity and address of such person. |
| 7. | Individuals not being a citizen of India | 49AA | (i) Proof of identity :—
(a) copy of Passport; or
(b) copy of person of Indian Origin card issued by the
Government of India; or
(c) copy of Overseas Citizenship of India Card issued
by Government of India; or
(d) copy of other national or citizenship Identification
Number or Taxpayer Identification Number duly
attested by "Apostille" (in respect of countries which
are signatories to the Hague Apostille Convention of
1961) or by Indian embassy or High Commission or
Consulate in the country where the applicant is located
or authorised officials of overseas branches of
Scheduled Banks registered in India.
(ii) Proof of address:— (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (e) copy of bank account statement in the country of residence; or (f) copy of Non-resident External bank account statement in India; or (g) copy of certificate of residence in India or Residential permit issued by the State Police Authority; or (h) copy of the registration certificate issued by the Foreigner's Registration Office showing Indian address; or (i) copy of Visa granted and copy of appointment letter or contract from Indian Company and Certificate (in original) of Indian Address issued by the employer. |
| 8. | LLP registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 9. | Company registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 10. | Firm formed or registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 11. | Association of persons (Trusts) formed outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
| 12. | Association of persons (other than Trusts) or body of individuals or local authority or person formed or any other entity (by whatever name called) registered outside India | 49AA | (a) Copy of Certificate of Registration issued in the country where the applicant is located, duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located or authorised officials of overseas branches of Scheduled Banks registered in India; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. |
(5) The Director-General of Income-tax (Systems) shall specify the procedure and manner for the verification of documents filed along with the application in sub-rule (4) above, the formats and standards 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 of the application forms for allotment of permanent account number.”
(ii) in Appendix II, for Form No.49A and Form No.49AA, the following Forms shall be substituted, namely:-
Form No. 49A Application for Allotment of Permanent Account Number [In the case of Indian Citizens/Indian Companies/Entities incorporated in India/ Unincorporated entities formed in India] Under section 139A of the Income Tax act, 1961 To avoid mistake (s), please follow the accompanying instructions and examples before filling up the form
