{"id":224100,"date":"2020-01-10T13:30:14","date_gmt":"2020-01-10T08:00:14","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=224100"},"modified":"2020-01-10T12:01:01","modified_gmt":"2020-01-10T06:31:01","slug":"%e2%80%8bamendment-of-rules-10-da-10-db-regarding-furnishing-of-information-maintenance-of-documents-by-constituent-entity-of-an-international-group","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/10\/%e2%80%8bamendment-of-rules-10-da-10-db-regarding-furnishing-of-information-maintenance-of-documents-by-constituent-entity-of-an-international-group\/","title":{"rendered":"Amendment of Rules 10 DA &#038; 10 DB regarding furnishing of information &#038; maintenance of documents by Constituent Entity of an international group"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R. 14(E).\u2014<\/strong>In exercise of the powers conferred by sub-section (1) and sub-section (4) of section 92D and sub-section (8) of section 286 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: &#8211;<\/p>\n<p style=\"text-align: justify;\"><strong>1. Short title and commencement.\u2014<\/strong>(1) These rules may be called the <span style=\"color: #0000ff;\"><strong>Income-tax (2nd Amendment) Rules, 2020.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.<\/p>\n<p style=\"text-align: justify;\"><strong>2.<\/strong> In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in rule 10 DA, with effect from the 1st day of April, 2020, \u2014<\/p>\n<p style=\"text-align: justify;\">(a) for the marginal heading, the following marginal heading shall be substituted, namely: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u201cMaintenance and furnishing of information and document by a certain person under section 92D\u201d;<\/p>\n<p style=\"text-align: justify;\">(b) for sub-rules (2), (3), (4) and (5), the following sub-rules shall be substituted, namely: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u201c(2) The information and document specified under sub-rule (1) shall be furnished to the Joint Commissioner referred to in sub-rule (1) of rule 10DB, in Form No. 3CEAA on or before the due date for furnishing the return of income as specified under sub-section (1) of section 139.<\/p>\n<p style=\"text-align: justify;\">(3) The constituent entity shall furnish Part A of Form No. 3CEAA even if the conditions specified under sub-rule (1) are not satisfied.<\/p>\n<p style=\"text-align: justify;\">(4) Where there are more than one constituent entities resident in India of an international group, the Form No. 3CEAA may be furnished by anyone constituent entity, if, \u2014<\/p>\n<p style=\"text-align: justify;\">(a) the international group has designated such entity for this purpose; and<\/p>\n<p style=\"text-align: justify;\">(b) the information has been conveyed in Form No. 3CEAB to the Joint Commissioner referred to in sub-rule (1) of rule 10DB, in this behalf thirty days before the due date of furnishing the Form No. 3CEAA.\u201d;<\/p>\n<p style=\"text-align: justify;\">(c) sub-rules (6), (7) and (8) shall be re-numbered as sub-rules (5), (6) and (7) respectively.<\/p>\n<p style=\"text-align: justify;\"><strong>3. In the said rules, in rule 10DB, \u2014<\/strong><\/p>\n<p style=\"text-align: justify;\">(a) for sub-rules (1) and (2), the following shall be substituted, namely: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u201c(1) The income-tax authority for the purposes of section 286 shall be the Joint Commissioner as may be designated by the Director-General of Income-tax (Risk Assessment).<\/p>\n<p style=\"text-align: justify;\">(2) The notification under sub-section (1) of section 286 shall be made in Form No. 3CEAC two months prior to the due date for furnishing of the report as specified under sub-section (2) of said section.\u201d;<\/p>\n<p style=\"text-align: justify;\">(b) in sub-rule (3), the words and brackets \u201cto the Director-General of Income-tax (Risk Assessment)\u201d shall be omitted;<\/p>\n<p style=\"text-align: justify;\">(c) for sub-rule (5), the following sub-rule shall be substituted, namely: &#8211;<\/p>\n<p style=\"text-align: justify;\">\u201c(5) The information required to be conveyed under proviso to sub-section (4) of section 286 regarding the designated constituent entity shall be furnished in Form No. 3CEAE.\u201d.<\/p>\n<hr \/>\n<p><strong>Ministry of Finance<\/strong><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #800080;\"><strong>[Notification dt. 06-01-2020]<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. 14(E).\u2014In exercise of the powers conferred by sub-section (1) and sub-section (4) of section 92D and sub-section (8) of section 286 <\/p>\n","protected":false},"author":8808,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[39223,29654],"class_list":["post-224100","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-rules_regulations","tag-constituent-entity","tag-international-group"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amendment of Rules 10 DA &amp; 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Key amendment: In the Income-tax Rules, 1962, the following rule shall be inserted, namely:\u2013 16DD. Form of particulars to be furnished along with return of income for claiming deduction under\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.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-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":85621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/15\/the-income-tax-29th-amendment-rules-2016-notified\/","url_meta":{"origin":224100,"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 &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":62671,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/22\/income-tax-21st-amendment-rules-2016\/","url_meta":{"origin":224100,"position":2},"title":"Income-tax (21st Amendment) Rules, 2016","author":"Sucheta","date":"August 22, 2016","format":false,"excerpt":"The Central Board of Direct Taxes in exercise of the powers conferred by sub-section (1E) of section 206C read with section 295 of the Income-tax Act, 1961, makes Income-tax (21st Amendment) Rules, 2016 in order to amend the Income-tax Rules, 1962. They shall come into force on the date of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":77841,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/13\/the-income-tax-26th-amendment-rules-2016-notified\/","url_meta":{"origin":224100,"position":3},"title":"The Income Tax ( 26th Amendment) Rules, 2016 notified","author":"Saba","date":"October 13, 2016","format":false,"excerpt":"S.O. 3160(E).\u2014 In exercise 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:\u2014 1. (1) These\u2026","rel":"","context":"In &quot;Foreign Legislation&quot;","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219278,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/08\/cbdt-notifies-income-tax-6th-amendment-rules-2019-to-amend-income-tax-rules-1962\/","url_meta":{"origin":224100,"position":4},"title":"CBDT Notifies &#8212; Income-tax (6th Amendment) Rules, 2019 to amend Income-Tax Rules, 1962","author":"Bhumika Indulia","date":"September 8, 2019","format":false,"excerpt":"S.O. 3215(E).\u2014In exercise of the powers conferred by the first proviso to clause (23 C) of sub-section (1) of Section 10 and clause (vi) of sub-section (5) of Section 80G read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":77941,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/14\/the-income-tax-27th-amendment-rules-2016-notified\/","url_meta":{"origin":224100,"position":5},"title":"The Income Tax (27th Amendment) Rules, 2016, notified","author":"Saba","date":"October 14, 2016","format":false,"excerpt":"S.O. 3179(E).\u2014 In exercise of the powers conferred by clause (b) of Section 13B, 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. 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