{"id":178584,"date":"2017-12-27T16:07:16","date_gmt":"2017-12-27T10:37:16","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=178584"},"modified":"2017-12-27T16:07:16","modified_gmt":"2017-12-27T10:37:16","slug":"income-tax-25th-amendment-rules-2017-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/27\/income-tax-25th-amendment-rules-2017-notified\/","title":{"rendered":"Income Tax (25th Amendment) Rules, 2017 notified"},"content":{"rendered":"

G.S.R.\u00a0\u00a0 1527(E).\u2014<\/strong>In exercise of the powers conferred by Section 282 read with Section 295 of the Income-tax \u00a0Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:\u2014<\/p>\n

1.(1) \u00a0These rules may be called the Income \u2013tax (25th Amendment) Rules, 2017.<\/p>\n

(2) \u00a0They shall come into force from the date of their publication in the Official Gazette.<\/p>\n

2. In the Income-tax Rules, 1962, in rule 127, in sub-rule (2), after the proviso, the following proviso shall be inserted:-<\/p>\n

\u201cProvided \u00a0further \u00a0that\u00a0 where\u00a0 the communication \u00a0cannot \u00a0be delivered \u00a0or transmitted \u00a0to the address mentioned \u00a0in item (i) to (iv) or any other address furnished \u00a0by the addressee \u00a0as referred to in first proviso, the communication shall be delivered or transmitted to the following address:\u2014<\/p>\n

(i) the address of the assessee as available 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 the said Act); or<\/p>\n

(ii) the address of the assessee as available with the Post Master General as referred to in clause (j) of Section 2 of the Indian Post Office Act, 1898 (6 of 1898); or<\/p>\n

(iii) the address of the assessee as available with the insurer as defined in clause (9) of Section 2 of the Insurance Act, 1938 (4 of 1938); or<\/p>\n

(iv) \u00a0the \u00a0address \u00a0of \u00a0the \u00a0assessee \u00a0as \u00a0furnished \u00a0in\u00a0 Form \u00a0No. 61 \u00a0to\u00a0 the \u00a0Director \u00a0of \u00a0Income-tax (Intelligence \u00a0and Criminal\u00a0 Investigation) \u00a0or to the Joint Director \u00a0of Income-tax \u00a0(Intelligence \u00a0and Criminal Investigation) under sub-rule (1) of\u00a0 Rule 114D; or<\/p>\n

(v) the address of the assessee as furnished in Form No. 61A under sub-rule (1) of Rule 114E \u00a0to the Director of Income-tax (Intelligence and Criminal Investigation) or to the Joint Director of Income- tax (Intelligence and Criminal Investigation); or<\/p>\n

(vi) the address of the assessee as available in the records of the Government; or<\/p>\n

(vii) the address of the assessee as available in the records of a local authority as referred to in the E<\/em>x<\/em>p<\/em>lanation <\/em>below clause (20) of Section 10 of the Act.\u201d<\/p>\n

[Notification No.\u00a0 \u00a098\/2017\/F. No. 370142\/36\/2017-TPL]<\/p>\n

N<\/strong>ote: <\/strong>The principal rules were published vide <\/em>notification number S.O. 969(E), dated the 26th March, 1962 and \u00a0last \u00a0amended\u00a0 \u00a0by \u00a0Income-tax\u00a0 \u00a0(24th \u00a0Amendment)\u00a0 \u00a0Rules,\u00a0\u00a0 2017 \u00a0vide \u00a0<\/em>notification\u00a0 \u00a0number S.O. No. 3497(E), dated the \u00a031st October, 2017.<\/p>\n

Ministry of Finance (Department of Revenue)<\/p>\n

Central Board of Direct Taxes<\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R.\u00a0\u00a0 1527(E).\u2014In exercise of the powers conferred by Section 282 read with Section 295 of the Income-tax \u00a0Act, 1961 (43 of 1961), <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[],"class_list":["post-178584","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates"],"yoast_head":"\nIncome Tax (25th Amendment) Rules, 2017 notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/12\/27\/income-tax-25th-amendment-rules-2017-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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extends time to submit PAN\/Form No. 60 to banks","author":"Saba","date":"April 8, 2017","format":false,"excerpt":"G.S.R. 331(E).\u2014In\u00a0exercise of the powers conferred by Section 139A and Section 285BA, 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. (1) These rules may\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":85621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/15\/the-income-tax-29th-amendment-rules-2016-notified\/","url_meta":{"origin":178584,"position":1},"title":"The Income Tax (29th Amendment) Rules, 2016, notified","author":"Saba","date":"November 15, 2016","format":false,"excerpt":"S.O. 3399(E).\u2014In exercise of the powers conferred by Section 32, Section 115BA and 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) These rules may be called\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":255811,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/19\/relaxation-of-validation-section-119-of-the-finance-act-2012-rules-2021\/","url_meta":{"origin":178584,"position":2},"title":"Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021","author":"Prachi Bhardwaj","date":"October 19, 2021","format":false,"excerpt":"The Ministry of Finance has notified Relaxation of Validation (section 119 of the Finance Act, 2012) Rules, 2021 vide notification dated October 13, 2021. Section 119 of the Finance Act deals with the Validation of demands, etc., under Income-tax Act, 1961 in certain cases. \u00a0 The Relaxation of validation (section\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-182.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":139031,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/29\/aadhar-mandatory-for-pan-application-from-1st-july\/","url_meta":{"origin":178584,"position":3},"title":"Aadhar mandatory for PAN application from 1st July","author":"Saba","date":"June 29, 2017","format":false,"excerpt":"G.S.R. 642(E).\u2014In exercise of the powers conferred by Section 139A and Section 139AA, read with Section 295\u00a0of the Income Tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to\u00a0amend the Income Tax Rules, 1962, namely:\u2014 1. (1) These rules may be\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":135711,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/07\/cbdt-notifies-changes-in-rules-related-to-refund-of-tds\/","url_meta":{"origin":178584,"position":4},"title":"CBDT notifies changes in Rules related to refund of TDS","author":"Saba","date":"June 7, 2017","format":false,"excerpt":"[Notification No. 45\/2017 ,\u00a0dated 5th June, 2017] G.S.R. 554(E).\u2014In exercise of powers conferred by Section 295 of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the \u2018Act\u2019), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:\u2014\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":269391,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/01\/insertion-of-insertion-of-form-no-26qf-to-the-income-tax-rules-1962-vide-income-tax-20th-amendment-rules-2022\/","url_meta":{"origin":178584,"position":5},"title":"Insertion of Form No. 26QF to the Income tax Rules, 1962 vide Income-tax (20th Amendment) Rules, 2022","author":"Bhumika Indulia","date":"July 1, 2022","format":false,"excerpt":"The Central Board of Direct Taxes has notified Income-tax (20th Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment modifies Rule 31 A dealing with Statement of deduction of tax under section 200 (3) and insertion of Form No. 26QF to the Income tax Rules, 1962. In the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/178584","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=178584"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/178584\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=178584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=178584"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=178584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}