|
Income-tax (Seventh
Amendment) Rules, 2003 - New sub-rule (4) inserted in rule 114 : New Form
49A for allotment
of PAN |
|
NOTIFICATION NO. 138/2003 [F.NO. 142/05/2003-TPL], DATED 29.05.2003 |
|
S.O. (E)
: 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 (Seventh Amendment) Rules, 2003. |
|
(2) They shall come into force on the date of their publication in the
Official Gazette. |
|
2. In the
Income-tax Rules, 1962,- |
|
(i) in rule 114, after sub-rule (3), the following sub-rule shall be
inserted, namely:- |
|
"(4) |
The
application referred to in sub-rule (1) in respect of persons mentioned in
Column 2 of the Table below shall be accompanied by the documents
mentioned in Column 3 as proof of identity and address of the applicant: |
|
Sl. No. |
Applicant |
Documents as proof of identity and address |
|
(1) |
(2) |
(3) |
|
1. |
Individual |
(i)
Proof of identity - |
| |
|
Copy
of school leaving certificate or matriculation certificate or degree
of a recognised educational institution or depository account or
credit card or bank account or water bill or ration card or property
tax assessment order or passport or voter identity card or driving
license or certificate of identity signed by a Member of Parliament or
Member of Legislative Assembly or Municipal Councillor or a Gazetted
Officer, as the case may be. |
| |
|
In
case of a person being a minor, any of the above documents of any of
the parents or guardian of such minor shall be deemed to be the proof
of identity. |
| |
|
(ii)
Proof of address - |
| |
|
Copy
of electricity bill or telephone bill or depository account or credit
card or bank account or ration card or employer certificate or
passport or voter identity card or property tax assessment order or
driving license or rent receipt or certificate of address signed by a
Member of Parliament or Member of Legislative Assembly or Municipal
Councillor or a Gazetted Officer, as the case may be. |
| |
|
In
case of a person being a minor, any of the above documents of any of
the parents or guardian of such minor shall be deemed to be the proof
of address. |
|
|
|
2. |
Hindu undivided family |
Copy
of any document applicable in case of an individual specified in
serial number 1, in respect of Karta of the Hindu undivided family as
proof of identity and address. |
|
|
|
3. |
Company |
Copy
of Certificate of Registration issued by the Registrar of Companies |
|
|
|
4. |
Firm |
Copy
of Certificate of Registration issued by the Registrar of Firms or
Copy of Partnership Deed. |
|
|
|
5. |
Association of persons
(Trusts) |
Copy
of Trust Deed or Copy of Certificate of Registration Number issued by
Charity Commissioner. |
|
|
|
6. |
Association of persons
(other than Trusts) or body of individuals or local authority or
artificial juridical person |
Copy
of Agreement or Copy of Certificate of Registration Number issued by
Charity Commissioner or Registrar of Co-operative society or any other
Competent Authority or Any other document originating from any Central
or State Government Department establishing Identity and address of
such person |
|
|
(ii) in Appendix II, for FORM No. 49A, the following FORM shall be
substituted, namely:- |
|
 |
|
 |
|
|