MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th
August, 2019
G.S.R. 614(E).—In exercise of the powers conferred by section 139A
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.-
·
(1) These rules may be called the Income–tax (Fifth Amendment) Rules, 2019.
·
(2) They shall come into
force from the 1st day of September, 2019.
2. In the Income-tax Rules, 1962, in
rule 114,
(i)
after sub-rule (1), the following sub-rules shall be inserted, namely
“(1A) Any person, who has not been allotted a permanent account
number but possesses the Aadhaar number and has furnished or intimated or
quoted his Aadhaar number in lieu of the permanent account number in accordance
with sub-section (5E) of section 139A, shall be deemed to have applied for
allotment of permanent account number and he shall not be required to apply or
submit any documents under this rule.
(1B) Any person, who has not been allotted a permanent account
number but possesses the Aadhaar number may apply for allotment of the
permanent account number under sub-section (1) or sub- section (1A) or
sub-section (3) of section 139A to the authorities mentioned in sub-rule (2) by
intimating his Aadhaar number and he shall not be required to apply or submit
any documents under this rule.
(1C) The Principal Director General of Income-tax (Systems) or
Director General of Income-tax (Systems) shall on receipt of information under
sub-rule (1A) or sub-rule (1B), as the case may be, authenticate the Aadhaar
number for that purpose.”;
(ii) after sub-rule (6),
the following sub-rule shall be inserted, namely:
“(7) The 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,
·
(a) furnishing or
intimation or quoting of Aadhaar number under sub-rule (1A); or
·
(b) intimation of
Aadhaar number under sub-rule (1B); or
·
(c) authentication of
Aadhaar number under sub-rule (1C); or
·
(d) obtaining
demographic information of an individual from the Unique Identification
Authority of India,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 or intimation or
quoting or authentication of Aadhaar number or obtaining of demographic information
of an individual from the Unique Identification Authority of India, for
allotment of permanent account number and issue thereof.”.
[Notification No. 59/2019/F. No. 370142/13/2019-TPL]
ANKUR GOYAL, Under Secy.
