CBDTNotificationNotification No. 42/201702 Jun 2017

Extension of Due Date for Furnishing Form 16

Who: Persons responsible for furnishing Form 16 under rule 31 of the Income-tax Rules, 1962.

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What changed

The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to extend the due date for furnishing Form 16. The authority replaces the 31st day of May with the 15th day of June in column 4 against serial number 1 of the Table in rule 31 sub-rule (3). The rules come into force on the date of publication in the Official Gazette.

Key dates

Effective from: 02 Jun 2017
Date of publication and coming into force: 02 Jun 2017

Law this touches

Income-tax Rules r. 31

Who is affected

Persons responsible for furnishing Form 16 under rule 31 of the Income-tax Rules, 1962.

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Written automatically from the official document. It is not a professional review, so check material decisions against the official record.

Document text

Prepared for reading; wording retained from the source.

Official source

(TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)} GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEP ARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES) Notification New Delhi, dated the, 2 nd June 2017 INCOME-TAX G.S.R 546(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 (loth Amendment) Rules,
- (2) They shall come into force from the date of their publication in the Official Gazette.
In the Income-tax Rules, 1962, in rule 31, in sub-rule (3), in the Table, against serial number 1, in column 4, for the figures, letters and words "31 <, day of May" the following figures, letters and words " 15 th day of June " shall be substituted. [Notification No. 42/2017, F.No.370 142/1712017-TPL] ~- (LAKSHMI NARA AN AN) UNDER SECRETRA Y (TAX POLICY AND LEGISLATION) Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S. 0. 969 ( E), dated the 26th March, 1962 and last amended vide notification number S.O. 1381 (E), dated the 02.05.2017.

Source details

Official title: notification no. 42/2017 f.no.370 142/17/2017 tpl / gsr 546 e extension of due date for furnishing form 16
Source: Central Board of Direct Taxes / Income Tax Department
Type: notification
Published by source: 02 Jun 2017
Document number: Notification No. 42/2017
Issuing division: Central Board of Direct Taxes
Effective date: 02 Jun 2017
Coverage area: direct-tax

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Extension of Due Date for Furnishing Form 16

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