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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 by updating Form number 49A and Form number 49AA. The amendment revises column number 4 to include Transgender as a gender option for individual applicants. Individual applicants select the applicable gender option from Male, Female, or Transgender. The rules come into force on the date of publication in the Official Gazette.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th April, 2018 Income-tax G.S.R. 352(E).—In exercise of the powers conferred by section 139A read with 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:—
(2) They shall come into force on the date of their publication in the Official Gazette.
“4. Gender (for individual applicants only) Male Female Transgender (please tick as applicable)”. [Notification No. 18/2018/F.No. 370142/40/2016-TPL] Dr. T. S. MAPWAL, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification number S.O. 1517(E), dated the 06th April, 2018.
