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The Central Board of Direct Taxes issues the Income-tax (14th Amendment) Rules, 2017 to amend the Income-tax Rules, 1962. The amendment applies to persons who quote a Permanent Account Number or submit Form No. 60 under rule 114B. Such persons provide transaction particulars either in paper form or electronically under the electronic verification code. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) specifies the procedures, data structures, and standards. The rules come into force on the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th June, 2017
G.S.R. 569(E).—In exercise of the powers conferred by section 139A and section 285BA, 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:—
[Notification No. 51/2017/F. No. 370142/13/2017-TPL] Dr. T. S. MAPWAL, Under Secy.
Note : (1) The principal rules were published vide notification number S.O. 969(E), dated the 26th March, 1962 and last amended by Income-tax (13th Amendment) Rules, 2017 vide notification number G.S.R. 561(E), dated 08.06.2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. RAKESH SUKUL Digitally signed by RAKESH SUKUL Date: 2017.06.10 16:58:07 +05'30'
