INCOME-TAX (FIFTH AMENDMENT) RULES, 2014

NOTIFICATION No. SO 1297(E) [NO. 26/2014 (F.NO.142/15/2013-TPL)], DATED 16-5-2014

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 (5th Amendment) Rules, 2014.

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

2. In the Income-tax Rules, 1962, in Appendix II, for Forms 49A and 49AA, the following Forms shall be substituted, namely:—

FORM No. 49A APPLICATION FOR ALLOTMENT OF PERMANENT ACCOUNT NUMBER [IN THE CASE OF INDIAN CITIZENS/INDIAN COMPANIES/ENTITIES INCORPORATED IN INDIA/UNINCORPORATED ENTITIES FORMED IN INDIA]

 

FORM No. 49AA APPLICATION FOR ALLOTMENT OF PERMANENT ACCOUNT NUMBER [INDIVIDUALS NOT BEING A CITIZEN OF INDIA/ENTITIES INCORPORATED OUTSIDE INDIA/UNINCORPORATED ENTITIES FORMED OUTSIDE INDIA]