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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 12th April, 2019

G.S.R. 304(E).—In exercise of powers conferred by sections 200 and 203 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. Short title and commencement

  • These rules may be called the Income-tax (3rd Amendment) Rules, 2019.
  • They shall come into force on 12th day of May, 2019.
  • In the Income-tax Rules, 1962, in Appendix II–

(A) in Form No. 16,–

(i) the “Notes” occurring after “Part A” shall be omitted;

(ii) for “Part B (Annexure), the following shall be substituted, namely:–

8 . THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Part B (Annexure)

Details of Salary Paid and any other income and tax deducted

  1. Gross Salary
(a)Salary as per provisions contained in section 17(1) Rs. … 
     
(b)Value of perquisites under section 17(2) (as per Form No. 12BA, Rs. … 
 wherever applicable)   
     
(c)Profits in lieu of salary under section 17(3) (as per Form No. Rs. … 
 12BA, wherever applicable)   
     
(d)Total  Rs. …
     
(e)Reported total amount of salary received from other employer(s)  Rs. …
     
  • Less: Allowances to the extent exempt under section 10
(a)Travel concession or assistance under section 10(5)Rs. …
   
(b)Death-cum-retirement gratuity under section 10(10)Rs. …
   
(c)Commuted value of pension under section 10(10A)Rs. …
   
(d)Cash equivalent of leave salary encashment under sectionRs. …
 10(10AA) 
   
(e)House rent allowance under section 10(13A)Rs. …
  • Amount of any other exemption under section 10
 clause …Rs. …
   
 clause …Rs. …
   
 clause …Rs. …
   
 clause …Rs. …
   
 clause …Rs. …
   
 Rs. …
   
(g)Total amount of any other exemption under section 10Rs. …
   
(h)Total amount of exemption claimed under section 10Rs. …
 [2(a)+2(b)+2(c)+2(d)+2(e)+2(g)] 
   
3.Total amount of salary received from current employer [1(d)-2(h)]Rs. …
  • Less: Deductions under section 16
(a)Standard deduction under section 16(ia) Rs. … 
     
(b)Entertainment allowance under section 16(ii) Rs. … 
     
(c)Tax on employment under section 16(iii) Rs. … 
     
5.Total amount of deductions under section 16 [4(a)+4(b)+4(c)]  Rs. …
     
6.Income chargeable under the head “Salaries” [(3+1(e)-5]  Rs. …
     
  • Add: Any other income reported by the employee under as per section 192 (2B)
(a)Income (or admissible loss) from house property reported by Rs. … 
 employee offered for TDS   
     
(b)Income under the head Other Sources offered for TDS Rs. … 
     
8.Total amount of other income reported by the employee  Rs. …
 [7(a)+7(b)]   
     
9.Gross total income (6+8)  Rs. …
     
  1. Deductions under Chapter VI-A
     9
       
       
     GrossDeductible
     AmountAmount
 (a)Deduction in respect of life insurance premia, contributions to Rs. …Rs. …
  provident fund etc. under section 80C    
       
 (b)Deduction in respect of contribution to certain pension funds Rs. …Rs. …
  under section 80CCC    
 (c)Deduction in respect of contribution by taxpayer to pension Rs. …Rs. …
  scheme under section 80CCD (1)    
 (d)Total deduction under section 80C, 80CCC and 80CCD(1) Rs. …Rs. …
       
 (e)Deductions in respect of amount paid/deposited to notified Rs. …Rs. …
  pension scheme under section 80CCD (1B)   
 (f)Deduction in respect of contribution by Employer to pension Rs. …Rs. …
  scheme under section 80CCD (2)    
 (g)Deduction in respect of health insurance premia under section 80D Rs. …Rs. …
      
 (h)Deduction in respect of interest on loan taken for higher education Rs. …Rs. …
  under section 80E    
    GrossQualifyingDeductible
    AmountAmountAmount
      
 (i)Total Deduction in respect of donations to certain funds,Rs. …Rs. …Rs. …
  charitable institutions, etc. under section 80G   
      
 (j)Deduction in respect of interest on deposits in savings accountRs. …Rs. …Rs. …
  under section 80TTA    
  • Amount deductible under any other provision(s) of Chapter VI‐A
 section …Rs. …Rs. …Rs. …
     
 section …Rs. …Rs. …Rs. …
     
 section …Rs. …Rs. …Rs. …
     
 section …Rs. …Rs. …Rs. …
     
 section …Rs. …Rs. …Rs. …
     
 section …Rs. …Rs. …Rs. …
     
 Rs. …Rs. …Rs. …
     
(l)Total of amount deductible under any other provision(s) ofRs. …Rs. …Rs. …
 Chapter VI‐A   
11.Aggregate of deductible amount under Chapter VI-A  Rs. …
 [10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i)   
 10(j)+10(l)]   
12.Total taxable income (9-11)  Rs. …
     
13.Tax on total income  Rs. …
     
14.Rebate under section 87A, if applicable  Rs. …
     
15.Surcharge, wherever applicable  Rs. …
     
16.Health and education cess  Rs. …
     
17.Tax payable (13+15+16-14)  Rs. …
     
18.Less: Relief under section 89 (attach details)  Rs. …
     
19.Net tax payable (17-18)  Rs. …
     
 Verification   

I,  …………………………….., son/daughter  of  ……………………………………….working in  the  capacity  of

.……………………………… (designation)  do hereby certify that the  information given above is true, complete and

correct and is based on the books of account, documents, TDS statements, and other available records.

Place…………………………………(Signature of person responsible for
 deduction of tax)
  
Date……………………………….…Full Name : ……………………………
  

10. THE GAZETTE OF INDIA : EXTRAORDINARY  [PART II—SEC. 3(i)]

Notes:

  1. Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax challan.
  • Non-Government deductors to fill information in item II of Part A.
  • The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee.
  • If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year.
  • (i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers.
  • Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the option of the assessee.
  • In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax, surcharge and health and education cess.
  • Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee.”;

(B) in Form No. 24Q, for “Annexure II”, the following “Annexure” shall be substituted, namely:–

    “Annexure II   
         
 Details of salary paid or credited during the financial year ………………………….and net tax payable 
         
SerialPermanentName of theDeducteeDate from andGrossValue ofProfits in lieuTotal amount
number.Accountemployee.typedate up toSalary asperquisitesof salary underof gross salary
 Number (Senioremployed withperunder sectionsection 17(3)received from
 of the Citizen,currentprovisions17(2)(as per Formcurrent
 employee. Superemployer incontained(as perNo.12BA,employer (see
   Seniorthe currentin sectionFormNo.12BA,whereverNote 1 for
   Citizen,financial year17(1).whereverapplicable).definition of
   Others).(dd/mm/yyyy). applicable). Salary).
         
(330)(331)(332)(333)(334)(335)(336)(337)(338)
         
         
         
         
         
         

                                                                                                                                                                                                     11

ReportedTravelDeath-CommutedCashHousePAN ofAmount ofTotalTotal
total amountconces-cum-value ofequiva-rentlandlord, ifany otheramount ofdeducti
of salarysion orretiremePensionlent ofallowanceexemptionexemptionexemptionon
receivedassistancentUnderleaveunderis claimedunderclaimedunder
from otherundergratuitySectionsalarysectionundersection 10.undersection
employer(s)sectionunder10(10A).encash-10(13A).section section 1016(ia).
(see Note 110(5).section ment 10(13A) (340+341+3 
for definition 10(10). under (see Note 3). 42+343+34 
of Salary).   section 10   4+346). 
    (10AA).     
(339)(340)(341)(342)(343)(344)(345) (346)(347)(348)
           
           
           
           
           
           
TotalTotalIncomeIncomePAN ofIncomeGross totalDeduction inDeductionDeduction
deductiondeductionchargeable(orlender, ifunderincomerespect ofin respectin respect
underunderunder theadmissibleinterestthe head(351+352+lifeofof
sectionsectionheadloss) fromonother354).insurancecontributioncontribution
16(ii).16(iii).“Salaries”househousingsources premia,to certainby taxpayer
  [338+339-propertyloan isoffered contributionspensionto notified
  (347+348+reportedclaimedfor TDS to providentfunds underpension
  349+350)].byunderas per fund etc.sectionscheme
   employeesectionsection under80CCC.under
   offered24(b)192 section 80C. section
   for TDS(see(2B).   80CCD(1).
   as perNote 4).     
   section      
   192 (2B).      
(349)(350)(351)(352)(353)(354)(355)(356)(357)(358)
 
          
          
          
          
          
          
DeductionDeductionDeductiDeduction inTotalDeductiAmountTotal amountTotalIncome-
in respectin respect ofon inrespect ofdeductionon indeductibledeductibletaxabletax on
of amountcontributionrespectinterest onin respectrespectunder anyunder Chapterincometotal
paid orby employerofloan takenofofotherVI‐A(355-income.
depositedto notifiedhealthfor higherdonationsinterestprovision(s)[356+357+358366). 
underpensioninsurancEducationto certainonof Chapter(limited to  
notifiedschemee premiaunder sectionfunds,depositsVI‐A.Rs. 1,50,000)  
pensionunderunder80E.charitablein +359+360  
schemesectionsection institutions,savings +361+362  
under80CCD(2).80D. etc. underaccount +363+364  
section   sectionunder +365].  
80CCD   80G.section    
(1B).    80TTA.    
          
(359)(360)(361)(362)(363)(364)(365)(366)(367)(368)
          

12 .THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

RebateSurcharge,HealthIncome‐taxNet tax liabilityTotal amount ofReportedTotalShortfall in
underwhereverandRelief[368+370+371-tax deducted atamount ofamount oftax
sectionapplicable.educationUnder(369+372)].source by thetax deductedtaxdeduction
87A, if cess.section 89, currentat source bydeducted(+) or
applicable.  When employer for theotherat sourceexcess tax
   salary, etc. whole yearemployer(s)for thededuction
   is paid in [aggregate oforwhole year(‐) (373-
   arrear or the amount indeductor(s)(374+375).376).
   advance. columns 325 of(income in  
     Annexure I forrespect of  
     all the quarterswhich  
     in respect ofincluded in  
     each employee].computing  
      total taxable  
      income in  
      column 339).  
(369)(370)(371)(372)(373)(374)(375)(376)(377)
         
         
         
         
         
         

Notes:

  1. Salary includes wages, annuity, pension, gratuity (other than exempted under section 10(10)), fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (8 of 1974), perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other than exempted under section 10 (10AA)), any annual accretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums deemed to be income received by the employee in accordance with sub‐rule (4) of rule 11 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head ‘Salaries’.
  • Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement.
  • Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees.
  • Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer.”.

[Notification No. 36/2019/F.No. 370142/4/2019-TPL]

SAURABH GUPTA, Under Secy.

(Tax Policy and Legislation)

Note: The Principal Rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E) dated the 26th of March, 1962 and were last amended vide notification number G.S.R No. 279(E) dated 01/04/2019.

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