CBDTNotificationNotification No. 91 /2016 / F. No. 370142/27/2016-TPL06 Oct 2016

Income-tax (26th Amendment) Rules, 2016

Who: The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems)
Action: The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) specifies procedures, data structures, and standards for secure data capture and transmission.

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What changed

The Central Board of Direct Taxes amends the Income-tax Rules, 1962 through the Income-tax (26th Amendment) Rules, 2016. The rules update cross-references in rule 114D and rule 114E. The Director General of Income-tax (Systems) specifies procedures, data structures, and standards for secure data capture and transmission relating to statements under rule 114D. The rules come into force from the date of publication in the Official Gazette.

What you must do

The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) specifies procedures, data structures, and standards for secure data capture and transmission.

Key dates

Effective from: 06 Oct 2016
Date of publication in the Official Gazette: 06 Oct 2016

Law this touches

Who is affected

The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems)

Ask about this notification

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

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th October 2016 S.O. 3160(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:—

(1) These rules may be called the Income–tax ( 26th Amendment) Rules, 2016.

(2) These rules shall come into force from the date of their publication in the Official Gazette.

In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 114D,—

(i) in sub-rule (1), in clause (I), for the word, brackets and letter “clauses (b)”, the word, brackets and letter “clauses (a)” shall be substituted;
(ii) after sub-rule (3), the following shall be inserted, namely:— “(4) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify the procedures, data structures, and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies in relation to the statement referred to in sub-clause (i) of sub-rule (1).”.

In the said rules, in rule 114E, in sub-rule (3), for the brackets, words and number “(other than the person at Sl. No. 9)”, the brackets, words and numbers “(other than the persons at Sl.No.10 and Sl. No. 11)” shall be substituted. [Notification No. 91 /2016/F. No. 370142/27/2016-TPL] Dr. T. S. MAPWAL, Under Secy. Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification S.O. 3150(E), dated the 05th October, 2016.

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. HARINDRA KUMAR Digitally signed by HARINDRA KUMAR Date: 2016.10.08 10:13:05 +05'30'

Source details

Official title: notification no. 91 /2016 f. no. 370142/27/2016 tpl / so 3160 e income tax 26th amendment rules 2016
Source: Central Board of Direct Taxes / Income Tax Department
Type: notification
Published by source: 06 Oct 2016
Document number: Notification No. 91 /2016 / F. No. 370142/27/2016-TPL
Issuing division: CENTRAL BOARD OF DIRECT TAXES
Effective date: 06 Oct 2016
Coverage area: direct-tax

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Income-tax (26th Amendment) Rules, 2016

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