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The Central Board of Direct Taxes issues the Income-tax (2nd Amendment) Rules, 2017, to amend the Income-tax Rules, 1962. The rules permit applicants to apply for a permanent account number and a tax deduction and collection account number through a common application form notified by the Central Government. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) specifies the applicable classes of persons, forms, formats, and transmission procedures. The rules take effect 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 (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES
Notification New Delhi, the 9th February, 2017
G.S.R.117(E)- In exercise of the powers conferred by section 139A and sub-section (1) of section 203A, 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:-
(1) These rules may be called the Income –tax (2nd Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette.
In the Income-tax Rules, 1962, –
“Provided that an applicant may apply for allotment of permanent account number through a common application form notified by the Central Government in the Official Gazette, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the classes of persons, forms and formats along with procedure for safe and secure transmission of such forms and formats in relation to furnishing of permanent account number.”;
[Notification No. 9/2017/F.No. 370142/40/2016-TPL]
Dr T. S. MAPWAL, Under Secy.
Note: The principal rules were published vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended by Income-tax (1st Amendment) Rules, 2017 vide notification number G.S.R.No.14 (E), dated the 6th January, 2017.
