{"id":77841,"date":"2016-10-13T10:29:46","date_gmt":"2016-10-13T04:59:46","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=77841"},"modified":"2018-04-27T11:33:10","modified_gmt":"2018-04-27T06:03:10","slug":"the-income-tax-26th-amendment-rules-2016-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/13\/the-income-tax-26th-amendment-rules-2016-notified\/","title":{"rendered":"The Income Tax ( 26th Amendment) Rules, 2016 notified"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>S.O. 3160(E).\u2014 <\/strong>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<\/p>\n<p style=\"text-align: justify;\">1. (1) These rules may be called the Income Tax ( 26th Amendment) Rules, 2016.<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0 (2) These rules shall come into force from the date of their publication in the Official Gazette.<\/p>\n<p style=\"text-align: justify;\">2. In the Income Tax Rules, 1962 (hereinafter referred to as the said rules), in Rule 114D,\u2014<\/p>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0 (i) in sub-rule (1), in clause (I), for the word, brackets and letter \u201cclauses (b)\u201d, the word, brackets and letter \u201cclauses (a)\u201d shall be substituted;<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 (ii) after sub-rule (3), the following shall be inserted, namely:\u2014<\/p>\n<p style=\"padding-left: 60px; text-align: justify;\">\u201c(4) The Principal Director General of Income Tax (Systems) or Director General of Income Tax (Systems) shall specify the procedures, data structures, and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies in relation to the statement referred to in sub-clause (i) of sub-rule (1).\u201d.<\/p>\n<p style=\"text-align: justify;\">3. In the said rules, in Rule 114E, in sub-rule (3), for the brackets, words and number \u201c(other than the person at Sl. No. 9)\u201d, the brackets, words and numbers \u201c(other than the persons at Sl. No. 10 and Sl. No. 11)\u201d shall be substituted.<\/p>\n<p style=\"padding-left: 30px; text-align: right;\">[Notification No. 91 \/2016\/F. No. 370142\/27\/2016-TPL]<\/p>\n<p style=\"text-align: justify;\"><strong>Note :<\/strong> The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last amended vide notification S.O. 3150(E), dated the 05th October, 2016.<\/p>\n<p style=\"text-align: right;\">MINISTRY OF FINANCE<\/p>\n<p style=\"text-align: right;\">(Department of Revenue)<\/p>\n<p style=\"text-align: right;\">\n","protected":false},"excerpt":{"rendered":"<p>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 <\/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-77841","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates"],"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>The Income Tax ( 26th Amendment) Rules, 2016 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\/2016\/10\/13\/the-income-tax-26th-amendment-rules-2016-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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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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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":77621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/10\/10\/the-income-tax-24th-amendment-rules-2016-notified\/","url_meta":{"origin":77841,"position":3},"title":"The Income Tax (24th Amendment) Rules, 2016, notified","author":"Saba","date":"October 10, 2016","format":false,"excerpt":"New Delhi, the 4th October, 2016 S.O. 3145(E).\u2014In exercise of the powers conferred by clause (iii) of Explanation to Section 35ABA 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\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":98541,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/11\/bank-accounts-to-be-linked-with-pan-form-no-60-by-feb-28-2017\/","url_meta":{"origin":77841,"position":4},"title":"Bank accounts to be linked with PAN &#038; Form No. 60 by Feb. 28, 2017","author":"Saba","date":"January 11, 2017","format":false,"excerpt":"G.S.R. 14(E).\u2014In 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\u00a0following rules further to amend the Income-tax Rules, 1962, namely:\u2014 1. (1) These rules may be\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":224100,"url":"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\/","url_meta":{"origin":77841,"position":5},"title":"Amendment of Rules 10 DA &#038; 10 DB regarding furnishing of information &#038; maintenance of documents by Constituent Entity of an international group","author":"Bhumika Indulia","date":"January 10, 2020","format":false,"excerpt":"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 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\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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/77841","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=77841"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/77841\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=77841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=77841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=77841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}