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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]

[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3

  1. दकसी व् जक् त के एक ा अजधक खातें से, दकसी जित् ती
    िष ड ंें ोीस लाख पयप े तक संकजलत नकि प्रत् ाहरण
    ा प्रत् ाहरण,—
    (i) दकसी ोैंककारी कं पनी ा सहकारी ोैंक ंें, जिस पर
    ोैंककारी जिजन ंन अजधजन ं, 1949 (1949 का
    10) लागू हरता है (जिसके अंतगडत अजधजन ं की धारा
    51 ंें जनर्िडष् ट करई ोैंक ा ोैंककारी संस्ट् था भी है) ;
    (ii) डाकघर ंें
    (i) दकसी ोैंककारी कं पनी ा सहकारी ोैंक, जिस पर
    ोैंककारी जिजन ंन अजधजन ं, 1949 (1949 का
    10) लागू हरता है (जिसके अंतगडत अजधजन ं की
    धारा 51 ंें जनर्िडष् ट करई ोैंक ा ोैंककारी संस्ट् था भी
    है);
    (ii) भारती डाकघर अजधजन ं, 1898 (1898
    का 6) की धारा 2 के खंड (ञ) ंें था जनर्िडष् ट
    ंहाडाकपाल ।
  2. दकसी व् जक् त द्वारा चालू खाता ा नकि प्रत् खाता
    खरलना,—
    (ii) दकसी ोैंककारी कं पनी ा सहकारी ोैंक ंें, जिस
    पर ोैंककारी जिजन ंन अजधजन ं, 1949 (1949
    का 10) लागू हरता है (जिसके अंतगडत अजधजन ं की
    धारा 51 ंें जनर्िडष् ट करई ोैंक ा ोैंककारी संस्ट् था भी
    है);
    (ii) डाकघर ंें
    (i) दकसी ोैंककारी कं पनी ा सहकारी ोैंक जिस पर
    ोैंककारी जिजन ंन अजधजन ं, 1949 (1949 का
    10) लागू हरता है (जिसके अंतगडत अजधजन ं की
    धारा 51 ंें जनर्िडष् ट करई ोैंक ा ोैंककारी संस्ट् था भी
    है);
    (ii) भारती डाकघर अजधजन ं, 1898 (1898
    का 6) की धारा 2 के खंड (ञ) ंें था जनर्िडष् ट
    ंहाडाकपाल ।
    (2) धारा 139क ंें जनर्िडष् ट अजधप्रंाणन के प्र रिनक के जलए, दकसी व् जक् त की िनसांज‍ की सूचना ा ोा रंेठरक
    सूचना के साथ स्ट् था ी लेखा सं‍ ा ा आधार सं‍ ा, ोरडड के अनुंरिन से प्रधान ंहाजनिेिक आ -कर (प्रणाली) ा
    ंहाजनिेिक आ -कर (प्रणाली) अथिा प्रधान ंहाजनिेिक आ -कर (प्रणाली) ा ंहाजनिेिक आ -कर (प्रणाली) द्वारा
    प्राजधक् त व् जक् त कर प्रस्ट् तुत की िाएगी ।
    (3) प्रधान ंहाजनिेिक आ -कर (प्रणाली) ा ंहाजनिेिक आ -कर (प्रणाली), स्ट् था ी लेखा सं‍ ा ा आधार सं‍ ा के
    अजधप्रंाणन की प्रदक्र ा के साथ पयपजिधान और ंानक अजधकजथत करेंगे।”
    [अजधसूचना सं. 53/2022/फा.सं 370142/49/2020-टीपीएल]
    िेफाली ससंह, अिर सजचि, कर नीजत और जिधा न प्रभाग
    ठटप् पण:— ंूल जन ं अजधसूचना सं‍ ाक का.आ. 969(अ), तारीख 26 ंाचड,1962 द्वारा प्रकाजित दकए गए थे और
    अजधसूचना सं‍ ाक 343(अ) तारीख 09 ंई, 2022 द्वारा अंजतं ोार संिरजधत दकए गए !
  3. MINISTRY OF FINANCE
    (Department of Revenue)
    (CENTRAL BOARD OF DIRECT TAXES
    NOTIFICATION
    New Delhi, the 10th May, 2022
    G.S.R. 346(E).––In exercise of the powers conferred by clause (vii) of sub-section (1), sub-section(6A) of
    section 139A, and clause (ab) of Explanation to the said section 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:-
  4. Short title and commencement.–– (1) These rules may be called the Income–tax (Fifteenth Amendment) Rules,
    2022.
    4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (2) Save as otherwise provided in these rules, they shall come into force after the expiry of fifteen days from the
    date of their publication in the Official Gazette.
  5. In the Income-tax Rules, 1962,––
    (a) in rule 114, in sub-rule (3), after clause (vi), the following clause shall be inserted, namely:—
    “(vii) in the case of a person who intends to enter into the transaction prescribed under clause (vii)
    of sub-section (1) of section 139A, at least seven days before the date on which he intends to enter
    into the said transaction.”;
    (b) after rule 114B, the following rule shall be inserted, namely:―
    “114BA. Transactions for the purposes of clause (vii) of sub-section (1) of section 139A.–– The
    following shall be the transactions for the purposes of clause (vii) of sub-section (1) of section
    139A, namely:—
    (a) cash deposit or deposits aggregating to twenty lakh rupees or more in a financial year, in one or
    more account of a person with a banking company or a co-operative bank to which the Banking
    Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to
    in section 51 of that Act) or a Post Office;
    (b) cash withdrawal or withdrawals aggregating to twenty lakh rupees or more in a financial year,
    in one or more account of a person with a banking company or a co-operative bank to which the
    Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution
    referred to in section 51 of that Act) or a Post Office;
    (c) opening of a current account or cash credit account by a person with a banking company or a
    co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including
    any bank or banking institution referred to in section 51 of that Act) or a Post Office.”;
    (c) after rule 114BA, as so inserted by the Income-tax (Fifteenth Amendment) Rules, 2022, the following rule
    shall be inserted after the expiry of sixty days from the date on which this notification is published in the Official
    Gazette, namely:—
    “114BB. Transactions for the purposes of sub-section (6A) of section 139A and prescribed
    person for the purposes of clause (ab) of Explanation to section 139A.–– (1) Every person shall,
    at the time of entering into a transaction specified in column (2) of the Table below, quote his
    permanent account number or Aadhaar number, as the case may be, in documents pertaining to such
    transaction, and every person specified in column (3) of the said Table, who receives such
    document, shall ensure that the said number has been duly quoted and authenticated—
    TABLE
    Sl. No. Nature of transaction Person
    (1) (2) (3)
  6. Cash deposit or deposits aggregating to twenty
    lakh rupees or more in a financial year, in one or
    more account of a person with, —
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10
    of 1949) applies (including any bank or
    banking institution referred to in section 51 of
    that Act);
    (ii) Post Office
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10 of
    1949) applies (including any bank or banking
    institution referred to in section 51 of that Act);
    (ii) Post Master General as referred to in clause
    (j) of section 2 of the Indian Post Office Act,
    1898 (6 of 1898).
    [भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 5
    Sl. No. Nature of transaction Person
    (1) (2) (3)
  7. Cash withdrawal or withdrawals aggregating to
    twenty lakh rupees or more in a financial year, in
    one or more account of a person with, —
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10
    of 1949) applies (including any bank or
    banking institution referred to in section 51 of
    that Act);
    (ii) Post Office
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10 of
    1949) applies (including any bank or banking
    institution referred to in section 51 of that Act);
    (ii) Post Master General as referred to in clause
    (j) of section 2 of the Indian Post Office Act,
    1898 (6 of 1898).
  8. Opening of a current account or cash credit
    account by a person with, —
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10
    of 1949) applies (including any bank or
    banking institution referred to in section 51 of
    that Act);
    (ii) Post Office
    (i) A banking company or a co-operative bank to
    which the Banking Regulation Act, 1949 (10 of
    1949) applies (including any bank or banking
    institution referred to in section 51 of that Act);
    (ii) Post Master General as referred to in clause (j)
    of section 2 of the Indian Post Office Act, 1898 (6
    of 1898).
    (2) The permanent account number or Aadhaar number along with demographic information or
    biometric information of an individual shall be submitted to the Principal Director General of
    Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorized by the
    Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems)
    with the approval of the Board, for the purposes of authentication referred to in section 139A.
    (3) Principal Director General of Income-tax (Systems) or Director General of Income-tax
    (Systems) shall lay down the formats and standards along with procedure for authentication of
    permanent account number or Aadhaar number.”.
    [Notification No. 53/2022/F.No. 370142/49/2020-TPL]
    SHEFALI SINGH, Under Secy., Tax Policy and Legislation
    Note:- The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended
    vide notification GSR 343(E), dated the 09th May, 2022.

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