IT (nineteenth Amdt.) Rules, 2005
Income-tax
(Nineteenth Amdt.) Rules, 2005 - Amendments in Rules 31A, 31AA, 31AB, 37 and 37A
and substitution of rule 36A of Part VI; amendments in rules 37E and 37F of
Part VIA; amendments in Form No. 16, Form No. 16A, Form No. 16AA and Form No.
27D; omission of Form No. 27 and insertion of Form No. 27Q of Appendix II of
Income-tax Rules, 1962
Notification No. 178/2005 [F. No.
142/4/2005-TPL] Dated 30-6-2005
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. (1) These rules may be called the Income-tax
(Nineteenth Amendment) Rules, 2005.
(2) They shall
come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,—
(A) in Part
VI,—
(a) rule 31A shall be numbered as sub-rule (1) thereof and in sub-rule
(1) as so numbered,—
(i) for the words “the prescribed income-tax
authority or to the person authorised by such authority”, the words and brackets
“the Director General of Income-tax (Systems) or the person authorised by the
Director General of Income-tax (Systems)” shall be substituted;
(ii) for the words, figures and letters “on or
before the 30th April”, the words, figures and letters “on or before the 15th
June” shall be substituted;
(b) in rule 31A, after sub-rule (1), the following provisos shall be
inserted, namely:—
“Provided that
the person responsible for deducting tax at source in the case of every office
of Government and the principal officer in the case of every company
responsible for deducting tax at source shall deliver or cause to be delivered
such quarterly statements on computer media (3.5” 1.44 MB floppy diskette or
CD-ROM of 650 MB capacity):
Provided further
that a person other than a person referred to in the first proviso, responsible
for deducting tax at source, may at his option, deliver or cause to be
delivered the quarterly statements on computer media (3.5" 1.44 MB floppy
diskette or CD-ROM of 650 MB capacity):
Provided also
that a person responsible for deducting tax at source from the payments
referred to in rule 37A shall furnish quarterly statements in accordance with
the provisions of rule 37A and rule 37B.”;
(c) in rule 31A, after the provisos to sub-rule
(1) as so inserted, the following shall be inserted, namely:—
“(2) The person
responsible for deducting tax at source and preparing quarterly statements
shall,—
(i) quote his tax deduction and collection
account number (TAN) and permanent account number (PAN) in the quarterly
statement:
Provided that the
permanent account number shall not be required to be quoted where tax has been
deducted by or on behalf of the Government;
(ii) quote the permanent account number of all
persons in respect of whose income, tax has been deducted:
Provided that the
permanent account number shall not be quoted in respect of the persons to whom
the second proviso to sub-section (5B) of section 139A of the Act applies;
(iii) furnish particulars of the tax paid to the
Central Government.
(3) The person
responsible for deducting tax at source and preparing quarterly statements on
computer media shall, in addition to the provisions in sub-rule (2),—
(i) prepare the quarterly statement as per the
data structure provided by the e-filing Administrator designated by the Board
for the purposes of administration of Electronic Filing of Returns of Tax
Deducted at Source Scheme, 2003 supported by a declaration in Form No. 27A in
paper format:
Provided that in
case any compression software has been used for preparing the quarterly
statement on computer media, such compression software shall be furnished on
the same computer media;
(ii) affix a label indicating name, permanent
account number, tax deduction and collection account number and address of the
person responsible for deduction of tax at source, the period to which the
statement pertains and the volume number of the said computer media in case
more than one volume of such media is used.”;
(d) rule 31AA shall be numbered as sub-rule (1) thereof and in
sub-rule (1) as so numbered, for the words “the prescribed income-tax authority
or the person authorised by such authority”, the words and brackets “the
Director General of Income-tax (Systems) or the person authorised by the
Director General of Income-tax (Systems)” shall be substituted;
(e) in rule 31AA, after sub-rule (1), the
following provisos shall be inserted, namely:—
“Provided that
the person responsible for collecting tax at source on behalf of Government and
the principal officer in the case of every company responsible for collecting
tax at source shall deliver or cause to be delivered such quarterly statements
on computer media (3.5” 1.44 MB floppy diskette or CD-ROM of 650 MB capacity):
Provided further
that a person other than a person referred to in the first proviso, responsible
for collecting tax at source, may at his option, deliver or cause to be
delivered the quarterly statements on computer media (3.5" 1.44 MB floppy
diskette or CD-ROM of 650 MB capacity).”;
(f) in rule 31AA, after the provisos to sub-rule
(1) as so inserted, the following shall be inserted, namely:—
“(2) The person
responsible for collecting tax at source and preparing quarterly statements
shall,—
(i) quote his tax deduction and collection
account number (TAN) and permanent account number (PAN) in the quarterly
statement:
Provided that the
permanent account number shall not be required to be quoted where tax has been
collected by or on behalf of the Government;
(ii) quote the permanent account number of all
persons in respect of whose income, tax has been collected;
(iii) furnish particulars of the tax paid to the
Central Government;
(3) The person
responsible for collecting tax at source and preparing quarterly statements on
computer media shall, in addition to the provisions in sub-rule (2),—
(i) prepare the quarterly statement as per the
data structure provided by the e-filing Administrator designated by the Board
for the purposes of administration of Electronic Filing of Returns of Tax
Collected at Source Scheme, 2005 supported by a declaration in Form No. 27A in
paper format:
Provided that in
case any compression software has been used for preparing the quarterly
statement on computer media, such compression software shall be furnished on
the same computer media;
(ii) affix a label indicating name, permanent
account number, tax deduction and collection account number and address of the
person responsible for collection of tax at source, the period to which the
statement pertains and the volume number of the said computer media in case
more than one volume of such media is used.”
(g) in rule 31AB,—
(i) for the words, figures, letters and brackets “The
prescribed income-tax authority or the person authorised by such authority
referred to in section 203AA or the second proviso to sub-section (5) of
section 206C”, the words and brackets “The Director General of Income-tax
(Systems) or the person authorised by the Director General of Income-tax
(Systems)” shall be substituted;
(ii) for the words, figures and letters “a
statement in Form No. 26AS by the 15th June”, the words, figures, letters and
brackets “a statement referred to in section 203AA or the second proviso to
sub-section (5) of section 206C, in Form No. 26AS by the 31st July” shall be
substituted;
(h) for rule 36A, the following rule shall be substituted, namely:—
“36A. The returns
referred to in rules 37 and 37A shall be furnished to the Director General of
Income-tax (Systems) or the person or agency authorised by the Director General
of Income-tax (Systems).”;
(i) in rule 37, for the words “Assessing
Officer”, the words and brackets “Director General of Income-tax (Systems) or
the person or agency authorised by the Director General of Income-tax
(Systems)” shall be substituted;
(j) in rule 37A,
(1) for the words and figures “Form No. 27”, wherever they occur, the
words, figures and letter “Form No. 27Q” shall be substituted;
(2) for the words “Assessing Officer” the words and brackets “Director
General of Income-tax (Systems) or the person or agency authorised by the
Director General of Income-tax (Systems)” shall be substituted;
(B) in Part
VIA,
(a) in rule 37E, for the words “Income-tax Authority”, the words and
brackets “Director General of Income-tax (Systems)” or the person or agency
authorised by the “Director General of Income-tax (Systems)” shall be
substituted;
(b) for rule 37F, the following rule shall be substituted, namely:—
“37F. The return
referred to in rule 37E shall be furnished to the Director General of
Income-tax (Systems) or the person or agency authorised by the Director General
of Income-tax (Systems).”
(C) in
Appendix II,
(a) in Form No. 16,—
(i) after item 15, the following item shall be
inserted, namely:—
|
“15A. Education Cess |
Rs..........”; |
(ii) for item 17, the following item shall be
substituted, namely:—
|
“17. Tax payable
(15+15A-16) |
Rs.........”; |
(iii) for the table under the heading “Details of
Tax Deducted And Deposited Into Central Government Account”, the following
table shall be substituted, namely:—
|
“S. No. |
TDS |
Surcharge |
Education Cess |
Total tax deposited |
Cheque /DD No.(if any) |
BSR Code of Bank |
Date on which tax deposited (dd/mm/yy) |
Transfer voucher/ Challan Identification No.” |
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(b) In Form No. 16A, for the table under the heading “Details of
Payment, Tax Deduction And Deposit Of Tax Into Central Government Account”, the
following table shall be substituted namely:—
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“S. No. |
Amount paid/ credited |
Date of payment/ credit |
TDS |
Surcharge |
Education Cess |
Total tax deposited |
Cheque /DD No. (if any |
BSR Code of Bank Branch |
Date on which tax deposited (dd/mm/yy) |
Transfer voucher Challan
Identifi-cation No.” |
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