Income-Tax (5th Amendment) Rules, 2014: Substitution of Forms 49A and 49AA

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES

Notification

New Delhi, the 16th day of May, 2014

S.O. 2045 (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. (1) These rules may be called the Income –tax (5th Amendment) Rules, 2014.

• (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for Forms 49A and 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] See Rule 114 To avoid mistake (s), please follow the accompanying instructions and examples before filling up the Form Assessing officer (AO code) Sir, I/We hereby request that a permanent account number be allotted to me/us. I/We give below necessary particulars: 1 Full Name (Full expanded name to be mentioned as appearing in proof of identity/date of birth/address documents: initials are not permitted) Please select title, as applicable Shri Smt. Kumari M/s Last Name / Surname First Name Middle Name 2 Abbreviation of the above name, as you would like it, to be printed on the PAN card 3 Have you ever been known by any other name? Yes No (please tick) as applicable) If yes, please give that other name Please select title, as applicable Shri Smt. Kumari M/s Last Name / Surname First Name Middle Name 4 Gender (for Individual applicants only) Male Female (Please tick as applicable) 5 Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/ Formation of Body of individuals or Association of Persons 6 Details of Parents (applicable only for individual applicants) Father's Name (Mandatory. Even married women should fill in father's name only) Last Name / Surname First Name Middle Name Mother's Name (optional) Last Name / Surname First Name Middle Name Select the name of either father or mother which you may like to be printed on PAN card (Select one only) (In case no option is provided then PAN card will be issued with father's name) Father's name Mother's name (Please tick as applicable) 7 Address Residence Address AO No. Day Month Year Area code AO type Range code Sign/ leftTumb impression across this photo

Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Town / City / District State / Union Territory Pincode / Zip code Country Name Office Address Name of office Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Town / City / District State / Union Territory Pincode / Zip code Country Name 8 Address for Communication Residence Office (Please tick as applicable) 9 Telephone Number & Email ID details Country code Area/STD Code Telephone / Mobile number Email ID 10 Status of applicant Please select status, as applicable Government Individual Hindu undivided family Company Partnership Firm Association of Persons Trusts Body of Individuals Local Authority Artificial Juridical Persons Limited Liability Partnership 11 Registration Number (for company, firms, LLPs, etc.) 12 In case of a citizen of India, then Please mention your AADHAAR number (if allotted) 13 Source of Income Please select status, as applicable Salary Capital Gains Income from Business / Profession Business/Profession code [For Code: Refer instructions] Income from Other sources Income from House property No income 14 Representative Assessee (RA) Full Name (Full expanded name: initials are not permitted) Please select title, as applicable Shri Smt. Kumari M/s Last Name / Surname First Name Middle Name Address Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Full name, address of the Representative Assessee, who is assessible under the Income Tax Act in respect of the person, whose particulars have been given in the column 1‐ 13.

Town / City / District State / Union Territory Pincode 15 Documents submitted as Proof of Identity(POI) and Proof of Address (POA) I/We have enclosed as proof of identity, as proof of address and as proof of date of birth [Please refer to the instructions (as specified in Rule 114 of I.T. Rules, 1962) for list of mandatory certified documents to be submitted as applicable] 16 I/We , the applicant, in the capacity of
do hereby declare that what is stated above is true to the best of my/our information and belief. Place D D M M Y Y Y Y Date Signature / Left Thumb Impression of Applicant (inside the box)

FORM No. 49AA APPLICATION FOR ALLOTMENT OF PERMANENT ACCOUNT NUMBER

[INDIVIDUALS NOT BEING A CITIZEN OF INDIA/ENTITIES INCORPORATED OUTSIDE INDIA/ UNINCORPORATED ENTITIES FORMED OUTSIDE INDIA] See Rule 114 To avoid mistake (s), please follow the accompanying instructions and examples before filling up theForm Assessing officer (AO code) Sir, I/We hereby request that a permanent account number be allotted to me/us. I/We give below necessary particulars: 1 Full Name (Full expanded name to be mentioned as appearing in proof of identity/address documents: initials are not permitted) Please select title, as applicable Shri/Mr Smt/Mrs Kumari/Ms M/s Last Name / Surname First Name Middle Name 2 Abbreviation of the above name, as you would like it, to be printed on the PAN card 3 Have you ever been known by any other name? Yes No (please tick) as applicable) If yes, please give that other name Please select title, as applicable Shri/Mr Smt/Mrs Kumari/Ms M/s Last Name / Surname First Name Middle Name 4 Gender (for Individual applicants only) Male Female (Please tick as applicable) 5 Date of Birth/Incorporation/Agreement/Partnership or Trust Deed/ Formation of Body of individuals or Association of Persons 6 Details of Parents (applicable only for individual applicants) Father's Name (Mandatory. Even married women should fill in father's name only) Last Name / Surname First Name Middle Name Mother's Name (optional) Last Name / Surname First Name Middle Name Select the name of either father or mother which you may like to be printed on PAN card (Select one only) (In case no option is provided then PAN card will be issued with father's name) Father's name Mother's name (Please tick as applicable) 7 Address Residence Address Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Town / City / District State / Union Territory Pincode / Zip code Country Name Year Area code AO type Range code AO No. Day Month Sign/ Left Thumb impression across this photo

Office Address Name of office Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Town / City / District State / Union Territory Pincode / Zip code Country Name 8 Address for Communication Residence Office (Please tick as applicable) 9 Telephone Number & Email ID details Country code Area / STD Code Telephone / Mobile number Email ID 10 Status of applicant Please select status, as applicable Government Individual Hindu undivided family Company Partnership Firm Association of Persons Trusts Body of Individuals Local Authority Artificial Juridical Persons Limited Liability Partnership 11 Registration Number (for company, firms, etc.) 12. Country of Citizenship ISD Code of the Country of Citizenship 13 Source of Income Please select status, as applicable Salary Capital Gains Income from Business / Profession Business/Profession code [For Code: Refer instructions] Income from Other sources Income from House property No income 14 Representative or Agent of the Applicant in India Full Name (Full expanded name: initials are not permitted) Please select title, as applicable Shri/Mr Smt/Mrs Kumari/Ms M/s Last Name / Surname First Name Middle Name Address Flat/Room/ Door / Block No. Name of Premises/ Building/ Village Road/Street/ Lane/Post Office Area / Locality / Taluka/ Sub‐ Division Town / City / District State / Union Territory Pincode / Zip code 15 Documents submitted as Proof of Identity(POI) and Proof of Address (POA) I/We have enclosed as proof of identity,
as
proof of address, and as mandatory certified documents [Please refer to the instructions (as specified in Rule 114 of I.T. Rules, 1962) for list of mandatory certified documents to be submitted as applicable] 16 KYC details* [To be filled in by Foreign Institutional Investor or a Qualified Foreign Investor, as prescribed under the regulations issued by the Securities and Exchange Board of India (SEBI)
[ "Control" as defined under SEBI (Substantial Acquisition of Shares and Takeovers) Regulations,1997 " Beneficial owner" as defined in the para 5.1 of SEBI circular dated December 31, 2010 on Anti Money Laundering.] (a) In case of Individuals Please select as applicable Full name, address of the Representative or Agent