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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to update provisions for Permanent Account Number and tax deduction and collection account number applications. Unregistered companies apply for a Permanent Account Number or tax deduction and collection account number using Form No. INC-7 for company incorporation under the Companies Act, 2013. The rules also revise proof of date of birth documents for individuals and corporate registration proof for companies. The rules come into force on the date of publication in the Official Gazette.
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[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 10th day of April, 2015
S.O. 995(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) in rule 114, –
(a) in sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in case of an applicant, being a company which has not been registered under the Companies Act, 2013 (18 of 2013), the application for allotment of a Permanent Account Number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.”;
(b) in sub-rule (4),-
“(C) Proof of date of birth— copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-—
(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 the Registrar of Marriages; or
(d) matriculation certificate or mark sheet of recognised board; or
(e) passport; 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
(i) elector’s photo identity card; or
(j) photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking; or
(k) Central Government Health Service Scheme photo card or Ex- servicemen Contributory Health Scheme photo card; or
(l) affidavit sworn before a magistrate stating the date of birth.”;
(II) against Sl. No. 3, for the words “Copy of Certificate of Registration issued by the Registrar of Companies.”, the following shall be substituted, namely:-
“(a) Copy of Certificate of Registration issued by the Registrar of Companies; or
(2) in rule 114A, in sub-rule (1), the following proviso shall be inserted, namely:-
“Provided that in case of an applicant, being a company which has not been registered under the Companies Act, 2013 (18 of 2013), the application for allotment of a tax deduction and collection account number may be made in Form No. INC-7 specified under sub-section (1) of section 7 of the said Act for incorporation of the company.”.
[Notification No. 38/2015][F.No.142/15/2013-TPL]
[Gaurav Kanaujia]
Director to Government of India
Note:- The principal rules were published vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended by Income-tax (fourth Amendment) Rules, 2015 vide notification number S.O. 915 (E), dated the 1st day of April, 2015.
