CBDT Notification No.36/2019 Dt. 12.4.2019 – Important Amendment in Form 16 and Form No. 24Q
Notification No.36/2019 Amendment of Form No. 16 and Form No. 24Q

MINISTRY OF FINANCE
(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 Incometax 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 (3rd Amendment) Rules, 2019.
(2) They shall come into force on 12th day of May, 2019.
2. 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:–

“Part B (Annexure)

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.

2. Non-Government deductors to fill information in item II of Part A.

3. The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee.

4. 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.

5. (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.
(ii) 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.

6. 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.

7. 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:–

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’.

2. 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.

3. Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees.

4. 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.

Similar Posts:

• Certificate for Tax Deducted at Source in Part B of Form No. 16 through TRACES
• Form No. 16 for Pensioners : Issue Certificate of Tax Deducted in Form 16 to the Pensioners
• Income Tax Circular 2019 – Tax Deduction from Salaries with Illustrations
• ​What are allowances? Are all allowances taxable? – INCOME TAX FAQ
• Income Tax Rates FY 2016-17 (AY 2017-18) – Finmin Orders

Income Tax Returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number

Circular No.6/2019
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi,
the 31st of March, 2019

Subject: Giving effect to the Judgement(s)/Order(s) of Hon’ble Supreme Court on Aadhaar-PAN for filing return of income-regd.

As per clause (ii) of sub-section (1) of section 139AA of the Income-tax Act, 1961, with effect from 01.07.2017, every person who is eligible to obtain Aadhaar number has to quote the Aadhaar number in return of income.

2. In a series of judgments i.e. (i) Binoy Viswam Vs. Union of India reported in (2017) 396 ITR 66 (ii) Final Judgment and order of the Constitution Bench of Hon’ble Supreme Court dated 26.09.18 in Justice K. S. Puttaswamy (Retd.) and another {Writ Petition (Civil) No. 494 of 2012}; & (iii) Shreya Sen & Anr. In SLP (Civil) Diary No(s) 34292/2018 dated 04.02 .2019, Hon’ble Supreme Court has upheld validity of Section 139AA.

3. In light of the aforesaid judgement(s)/order(s) of Hon’ble Supreme Court, from 01.04.2019 onwards, to give effect to the above judgements/orders, it has been decided by the Board that provision of clause (ii) of sub-section (1) of section 139AA of the Act would be implemented and it is mandatory to quote Aadhaar while filing the return of income unless specifically exempted as per any notification issued under sub-section (3) of section 139AA of the Act. Thus, returns being filed either electronically or manually cannot be filed without quoting the Aadhaar number.

4. Returns which were filed prior to 01.04.2019 without quoting of Aadhaar number as an outcome of any decision of different High Courts in a specific case or returns which were filed during the period when the online functionality for filing the return without quoting of Aadhaar number was so available in the aftermath of decision of Delhi High Court dated 24.07.18 in W.P. C.M 7444/2018 & C.M. Application No. 28499/2018 in case of Shreya Sen vs. Union of India & Ors., till it was withdrawn post decision of Constitution Bench of the Hon’ble Supreme Court dated 26.09.18, would also be taken up for processing without causing any adverse consequence for non-quoting of Aadhaar as per provision of section 139AA of the Act.

5. Hindi version to follow.

sd/-
(Rajarajeswar R.)
Under Secretary (ITA.II), CBDT

Similar Posts:

• Aadhar PAN Linkage: Highlights of the Hon’ble Supreme Court of India’s Judgement
• Exemption from Quoting Aadhaar / Enrolment ID to certain individuals
• Extension of due date of filing return of income for Assessment Year 2015-16
• Filing returns of assets and liabilities : Last date extended to 31.07.2016
• August 31 is the Last Date for Filing Income Tax Returns for salaried employees

Press Information Bureau
Government of India
Ministry of Finance

29-July-2016 20:47 IST

CBDT extends the date for filing income tax return for Assessment Year 2016- 2017 from July 31st to August 5th, 2016

As per provisions of Section 139(1) of Income-tax Act 1961, Central Board of Direct Taxes extends the due date for filing returns of Income for Assessment Year 2016- 2017 from 31st July, 2016 to 5th July,2016 , in case of taxpayers throughout India who are liable to file their Income-tax by 31st July, 2016.

This extension is given in order to avoid any inconvenience to the taxpayers while making payment of taxes pertaining to returns of income for Assessment Year 2016- 2017 by 31st July, 2016 due to reports of Bank strike on 29th July,2016(Friday) and 31st July,2016 (Sunday), being a Bank-Holiday

Similar Posts:

• Filing of Income Tax Returns Deadline Extended for AY 2018-19
• Extension of due date of filing return of income for Assessment Year 2015-16
• CBDT extends due date for E-filing up to 7.9.2015
• Extension of date for filing of Income Tax Returns for taxpayers in Kerala
• No Due Date Extension for filing Income Tax – CBDT

Additional modes of generating Electronic Verification Code (EVC) have been notified in addition to EVC notified vide earlier Notification No. 2/2015 dated 13/07/2015. The two additional modes are i) By pre-validating Bank account details and ii) By pre-validating Demat account details.

F No.1/23/CIT(OSD)/E-filing- Electronic Verification /2015-16
Government of India
Ministry of Finance
Central Board of Direct Taxes
Directorate of Income Tax (Systems)

Notification No. I /2016

New Delhi
Dated the 19th day of January 2016

Subject: Electronic Verification CODE (EVC) for electronically filed Income Tax Return Additional Modes.

Explanation to sub rule (3) of rule 12 of the Income tax Rules 1962, states that for the purposes of this sub-rule “electronic verification code” means a code generated for the purpose of electronic verification of the person furnishing the return of income as per the data structure and standards specified by Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems). Further, Sub-rule (4) of Rule 12 of the Income Tax Rules 1962 states that the Principal Director General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the procedures, formats and standards 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 the returns in the manners (other than the paper form) specified in column (iv) of the Table in sub-rule (3) and the report of audit or notice in the manner specified in proviso to sub-rule (2).

2 In exercise of the powers delegated by the Central Board of Direct Taxes (‘Board’) under Explanation to sub rule 3 and sub-rule 4 of Rule 12 of the Income tax Rules 1962, the Principal Director General of Income-tax (Systems) lays down the procedures, data structure and standards for additional modes of generation of Electronic Verification Code in addition to EVC prescribed vide earlier Notification No. 2/2015 dated 13th July 2015 as under:

Additional Modes of Generation of EVC:
Case (5): Where the EVC (Electronic Verification Code) is generated by giving bank details to the e-filing website https:/incometaxindiaefiling.gov.in

A facility to pre-validate Bank account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e.https://incometaxindiaefiling.gov.in. Assessee has to provide the following bank account details: 1. Bank account number 2. IFSC 3. Email ID and 4. Mobile Number. These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with bank. If the pre-validation is successfully completed, assessee can opt for “Generate EVC using bank account details” option while verifying the Income tax return.

Generated EVC will be sent by e-filing portal to taxpayer’s Email ID and/or Mobile Number verified from bank.

List of Banks participating in this facility will be as provided in https://incometaxindiaefiling.gov.in

Case (6): Where the EVC (Electronic Verification Code) is generated after Demat account authentication using Demat details registered with CDSL/ NSDL

A facility to pre-validate Demat account details will be provided to the assessee under Profile Settings menu in e-Filing website i.e.https://incometaxindiaefiling.gov.in. Assessee has to provide the following Demat account details: 1. Demat account number 2. Email ID and 3. Mobile Number. These details provided by the assessee along with PAN and Name as per e-filing database will be validated against the details of taxpayer registered with depository (CDSL/NSDL). If the pre-validation is successfully completed, assessee can opt for “Generate EVC using Demat account details” option while verifying the Income tax return.

Generated EVC will be sent by e-filing portal to Email ID and/or Mobile Number verified from CDSL/NSDL.

The Depositories (CDSL/NSDL) participating in this facility will be as provided in https://incometaxindiaefiling.gov.in.

3. Other Conditions

The additional mode of EVC generation will come into effect from the date of issue of this notification. All other condition shall remain same as specified in Notification No 2/2015 dated 13.07.2015 issued by Pr. DGIT (Systems), New Delhi.

4. The mode and process for generation and validation of EVC and its use can be modified, deleted or added by the Principal DGIT (System)/ DGIT (System).

sd/-
(Nishi Singh)
Pr. DGIT (Systems), CBDT

Similar Posts:

• Taxpayer may verify his return through Internet Banking or through Aadhar based authentication process
• Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and processing of such returns
• Last date for submission of annual returns on or before 15.10.2015 – Dopt Notification on 3.7.2015
• CBDT issues Certificates of appreciation to tax payers
• New Income Tax Forms for AY 2018-19 – CBDT Notification

Government Sets-Up A Committee to Simplify The Provisions of The Income Tax Act, 1961

The Government of India has constituted a Committee with a view to simplify the provisions of the Income Tax Act, 1961, with the following composition:

(i) Justice R.V. Easwar, (Retd.), former Judge, Delhi High Court and former President, ITAT – Chairman

(ii) Shri V.K. Bhasin, former Law Secretary – Member

(iii) Shri Vinod Jain, Chartered Accountant – Member

(iv) Shri Rajiv Memani, Consultant – Member

(v) Shri Ravi Gupta, Sr. Advocate – Member

(vi) Shri Mukesh Patel, Tax-Advocate – Member

(vii) Shri Ajay Bahl, Consultant – Member

(viii) Shri Pradip P. Shah, Investment Adviser – Member

(ix) Shri Arvind Modi, IRS (IT:81009) – Member

(x) Dr. Vinay Kumar Singh, IRS (IT:95006) – Member

The Terms of Reference (ToR) of the Committee shall be as follows:

i) To study and identify the provisions/phrases in the Act which are leading to litigation due to different interpretations;

ii) To study and identify the provisions which are impacting the ease of doing business;

iii) To study and identify the areas and provisions of the Act for simplification in the light of the existing jurisprudence;

iv) To suggest alternatives and modifications to the existing provisions and areas so identified to bring about predictability and certainty in tax laws without substantial impact on the tax base and revenue collection; and

The Committee shall set its own procedures for regulating its work. The Committee can also work in Sub-Groups and the draft prepared by the Sub-Groups can then be approved by the whole Committee. The Committee will put its draft recommendations in the public domain. After stakeholder consultations, the Committee will formalise its recommendations. The Committee can give its recommendations in batches. The First Batch containing as many recommendations as possible shall be submitted by 31st January, 2016.

The Term of the Committee shall be for a period of one year from the date of its constitution.

Source: PIB News

Similar Posts:

• Committee for Benchmark Feasibility Prescribed in Rights of Persons with Disabilities – DoP
• Committee for Incremental Pay in Piece Work System for Ordnance Industrial Employees
• Report of the Committee on 7th CPC Allowances
• Committee on Digital Payments
• Proposal to rise the creamy layer from 6 to 10.5 lakhs