Income Tax (19th Amendment) Rules, 2013 : Inclusion of AADHAR as Acceptable Document for PAN CARD

Dated 27th December 2013

Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes vide its Notification no. 96/2013 dated 23rd December, 2013 hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

(1) These rules may be called the Income –tax (19th Amendment) Rules, 2013.

(2) They shall come into force on the date of their publication in the Official Gazette.

In the Income-tax Rules, 1962,-

(i) in rule 114, for sub- rule (4), the following sub-rules shall be substituted, namely:-

“(4) The application, referred to in sub-rule (1) in respect of an applicant mentioned in column (2) of the Table attached with this notification, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:

The Director-General of Income-tax (Systems) shall specify the procedure and manner for the verification of documents filed along with the application in sub-rule (4) above, the formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number.”

(ii) in Appendix II, for Form No.49A and Form No.49AA, the Forms shall be substituted with the Forms attached with this notification.

Note :—The Principal notification No. S. O. 969 (E), dated the 26th March, 1962 was published in Part II, section 3, Sub­section (ii) of the Gazette of India (Extraordinary) dated the 26th March, 1962 and was last amended as Income –tax (18th Amendment) Rules, 2013 vide S.O. 2900(E) dated the 24th September, 2013.

Download Document (Along with Table and Form No 49A and 49AA) in PDF


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