{"id":266743,"date":"2022-05-12T12:30:41","date_gmt":"2022-05-12T07:00:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266743"},"modified":"2022-05-12T11:58:35","modified_gmt":"2022-05-12T06:28:35","slug":"income-tax-fifteenth-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/12\/income-tax-fifteenth-amendment-rules-2022\/","title":{"rendered":"Income\u2013tax (Fifteenth Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page3R_mcid285\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Board of Direct Taxes notified Income\u2013tax (Fifteenth Amendment) Rules, 2022 to amend the Income-tax Rules, <\/span><span dir=\"ltr\" role=\"presentation\">1962.<br \/>\n<\/span><\/span><\/p>\n<p style=\"text-align: justify;\">Key points:<span id=\"page6R_mcid4\" class=\"markedContent\"><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span id=\"page6R_mcid4\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Rule 114BA relating to transactions for the purposes of Section 139A (1) (vii) shall be inserted: <\/span><\/span><span id=\"page6R_mcid5\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page6R_mcid5\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">\u201c<\/span><span dir=\"ltr\" role=\"presentation\">114BA.<\/span> <span dir=\"ltr\" role=\"presentation\"><strong>Transactions for the purposes of clause (vii) of sub-section (1) of section 139A<\/strong>.<\/span><span dir=\"ltr\" role=\"presentation\">\u2013\u2013<\/span> <span dir=\"ltr\" role=\"presentation\">The <\/span><span dir=\"ltr\" role=\"presentation\">following shall be the transactions for the purposes of clause (vii) of sub-section (1) of section <\/span><span dir=\"ltr\" role=\"presentation\">139A: <\/span><\/span><span id=\"page6R_mcid6\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(a)<\/span> <span dir=\"ltr\" role=\"presentation\">cash deposit or deposits aggregating to twenty lakh rupees or more in a financial year, in one or <\/span><span dir=\"ltr\" role=\"presentation\">more account of a person with a banking company or a co-operative bank to which the Banking <\/span><span dir=\"ltr\" role=\"presentation\">Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to <\/span><span dir=\"ltr\" role=\"presentation\">in section 51 of that Act) or a Post Office;<\/span><\/span><span id=\"page6R_mcid7\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(b)<\/span> <span dir=\"ltr\" role=\"presentation\">cash withdrawal or withdrawals aggregating to twenty lakh rupees or more in a financial year, <\/span><span dir=\"ltr\" role=\"presentation\">in one or more account of a person with a banking company or a co-operative bank to which the <\/span><span dir=\"ltr\" role=\"presentation\">Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution <\/span><span dir=\"ltr\" role=\"presentation\">referred to in section 51 of that Act) or a Post Office;<\/span><\/span><span id=\"page6R_mcid8\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">(c)<\/span> <span dir=\"ltr\" role=\"presentation\">opening of<\/span> <span dir=\"ltr\" role=\"presentation\">a current account or cash credit account by a person with a banking company or a <\/span><span dir=\"ltr\" role=\"presentation\">co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including <\/span><span dir=\"ltr\" role=\"presentation\">any bank or banking institution referred to in section 51 of that Act) or a Post Office.\u201d;<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span id=\"page6R_mcid9\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">Rule 114BB shall be inserted providing <strong><span id=\"page6R_mcid10\" class=\"markedContent\">Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A<\/span><\/strong>: <\/span><br role=\"presentation\" \/><\/span><span id=\"page6R_mcid10\" class=\"markedContent\"><br role=\"presentation\" \/><span dir=\"ltr\" role=\"presentation\">\u201c114BB. Transactions for the pur<\/span><span dir=\"ltr\" role=\"presentation\">poses of sub-section (6A) of section 139A and prescribed <\/span><span dir=\"ltr\" role=\"presentation\">person for the<\/span> <span dir=\"ltr\" role=\"presentation\">purposes of<\/span> <span dir=\"ltr\" role=\"presentation\">clause (ab) of<\/span> <span dir=\"ltr\" role=\"presentation\">Explanation<\/span> <span dir=\"ltr\" role=\"presentation\">to section 139A:\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span id=\"page6R_mcid10\" class=\"markedContent\"> <span dir=\"ltr\" role=\"presentation\">(1) Every person shall, <\/span><span dir=\"ltr\" role=\"presentation\">at the time of entering into a transaction, quote his <\/span><span dir=\"ltr\" role=\"presentation\">permanent account number or Aadhaar number, as the case may be, in documents pertaining to such <\/span><span dir=\"ltr\" role=\"presentation\">transaction, and every person specified in column (3) of the said Table, who receives such <\/span><span dir=\"ltr\" role=\"presentation\">document, shall ensure that the said number has been duly quoted and authenticated<\/span><span dir=\"ltr\" role=\"presentation\">. <\/span><\/span><\/p>\n<table style=\"height: 1173px;\" width=\"763\">\n<tbody>\n<tr>\n<td width=\"222\">\n<p style=\"text-align: center;\"><strong>Sl. No.<\/strong><\/p>\n<p>&nbsp;<\/td>\n<td width=\"222\">\n<p style=\"text-align: center;\"><strong>Person<\/strong><\/p>\n<p>&nbsp;<\/td>\n<td width=\"222\">\n<p style=\"text-align: center;\"><strong>Manner of furnishing return of income<\/strong><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"222\">\n<p style=\"text-align: center;\">(1)<\/p>\n<\/td>\n<td width=\"222\">\n<p style=\"text-align: center;\">(2)<\/p>\n<\/td>\n<td width=\"222\">\n<p style=\"text-align: center;\">(3)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"222\">1.<\/td>\n<td width=\"222\">Individual, or Hindu undivided family or<br \/>\na firm or limited liability partnership or<br \/>\nan association of persons or a body of<br \/>\nindividuals, whether incorporated or not,<br \/>\nor a local authority or an artificial<br \/>\njuridical person in whose case accounts<br \/>\nare required to be audited under section<br \/>\n44AB of the Act or a Company or a<br \/>\npolitical party required to furnish a return<br \/>\nin Form ITR-7.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"222\">Electronically under digital signature.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"222\">2.<\/td>\n<td width=\"222\">Individual, or Hindu undivided family, or<br \/>\nfirm, or limited liability partnership, or<br \/>\nan association of persons or a body of<br \/>\nindividuals, whether incorporated or not,<br \/>\nor a local authority or an artificial<br \/>\njuridical person, or a person required to<br \/>\nfile a return under sub-section (4A) or<br \/>\nsub-section (4B) or sub-section (4C) or<br \/>\nsub-section (4D) of section 139, other<br \/>\nthan a person mentioned in column (2) of<br \/>\nSl. No. (1) above.<\/p>\n<p>&nbsp;<\/td>\n<td width=\"222\">(A) Electronically under digital signature;<br \/>\n(B) Transmitting the data electronically in the return<br \/>\nunder electronic verification code.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px; text-align: justify;\">(2) The permanent account number or Aadhaar number alongwith demographic information or biometric information of an individual shall be submitted to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) with the approval of the Board, for the purposes of authentication referred to in section 139A.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">(3) 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 authentication of permanent account number or Aadhaar number.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes notified Income\u2013tax (Fifteenth Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. Key points: Rule 114BA <\/p>\n","protected":false},"author":8808,"featured_media":264809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-266743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Income\u2013tax (Fifteenth Amendment) Rules, 2022 | 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\/2022\/05\/12\/income-tax-fifteenth-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income\u2013tax (Fifteenth Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes notified Income\u2013tax (Fifteenth Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. 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