Self-declaration Forms 15G/15H: e filing procedures and quarterly upload deadlines set, with a transitional single deadline for earlier receipts.
The notification clarifies that under Section 197A and Rule 29C payers must follow prescribed formats, verification standards and unique identification procedures for Form 15G/15H, and it sets quarterly due dates for uploading declarations to the government e filing portal; a transitional requirement mandates uploading declarations received in the interim period by the single specified compliance deadline using the prescribed format and portal.

Correction of statutory reference: notification replaces 'rule 4' with 'rule 3(2)' in the Income Declaration Scheme notice.
The corrigendum amends Notification No. 33/2016 (Income Declaration Scheme, 2016) by substituting the reference to "rule 4" with "rule 3(2)" in the published Gazette text, thereby correcting the internal rule cross reference in the notification.

Expenditure allocation for exempt income now aggregates direct costs plus a fixed percentage of average investment value, capped by claimed expenditure.
Expenditure related to income not forming part of total income is the aggregate of (i) expenditure directly relating to that income and (ii) an amount equal to a fixed percentage of the annual average of the monthly averages of the opening and closing balances of the value of investments yielding such income, provided the aggregate does not exceed the total expenditure claimed by the assessee.

Cost Inflation Index updated for the financial year, affecting indexed cost calculations under section 48 of income tax.
The Central Government, under clause (v) of the Explanation to section 48, inserts a new serial entry in the Table of the principal notification to add a Cost Inflation Index for the specified financial year, thereby prescribing the index figure to be used for computing indexed cost of acquisition for capital gains purposes.

Tax exemption for Uttar Pradesh State AIDS Control Society: grants and bank interest exempted subject to statutory compliance conditions.
Notification under section 10(46) notifies Uttar Pradesh State AIDS Control Society as exempt in respect of grants from the National AIDS Control Organisation and interest on bank deposits, effective for the period 1 June 2011-31 March 2013 and financial years 2013 14 through 2015 16, subject to conditions that the Society does not undertake commercial activity, maintains unchanged activities and specified income, and files returns as required by clause (g) of section 139(4C); grants must be received and applied per prevailing rules.

Tax exemption for pollution control board income: specified non commercial receipts exempted subject to activity, income stability and return filing conditions.
Notification designates Pollution Control Board, Assam as a notified body for exemption of specified receipts, listing consent fees, analysis fees, reimbursements from central monitoring programmes, authorisation fees, cess reimbursements and appeal fees, RTI fees, public hearing fees, interest on staff loans and on deposits, and miscellaneous receipts; and conditions that the Board shall not engage in commercial activity, its activities and specified income remain unchanged, and it shall file returns as prescribed for notified bodies.

Time-limit extension for furnishing tax audit statements extends the prescribed filing period under income tax rules for taxpayers.
The amendment substitutes the shorter prescribed period with a longer one in sub rule (4A) of rule 31A of the Income tax Rules, 1962, thereby modifying the deadline for furnishing the specified statement; the change is enacted by the Income tax (13th Amendment) Rules, 2016 and brought into force by the notifying authority from the stated commencement date.

Equalisation levy rules require withholding, remittance, electronic filing, rounding rules, and specified appeals procedures for digital services.
The rules implement procedural requirements for the equalisation levy: they set rounding rules for amounts, require deductors to remit levy via prescribed banks with a challan, mandate annual electronic filing of a verified statement of specified services in Form No.1 by 30 June, assign the Principal Director-General of Income-tax (Systems) responsibility for electronic filing standards and security, empower Assessing Officers to issue notices and notices of demand in Form No.2, and prescribe appeals in Form No.3 and Form No.4 with related verification and fee requirements.

Equalisation levy commencement: Chapter VIII of the Finance Act comes into force on 1 June 2016.
The Central Government designates the 1st day of June, 2016 as the date on which Chapter VIII (Equalisation Levy) of the Finance Act, 2016 shall come into force, effectuating the commencement of that Chapter under the statutory power to notify commencement.

Approval as Scientific Research Association: institute subject to accounting, audit and certified donation disclosure requirements.
Approval granted to M/S G.B. Pant Institute as an approved Scientific Research Association requires the sole objective of undertaking scientific research, conducting research itself, maintaining separate books of account for research funds, obtaining an audit by a qualified accountant and furnishing that audit report by the return due date, and providing an auditor certified statement of donations received and amounts applied to scientific research.

Direct Tax Dispute Resolution Scheme enables voluntary declaration and settlement, with certificate-led payment and conditional immunity upon compliance.
Declarations under the Scheme must be made in Form 1 with an undertaking in Form 2 where specified tax is involved; the designated authority issues a Form 3 certificate determining amounts payable for full and final settlement and directs payment within thirty days. Payment proof is furnished in Form 4, and after receipt the authority issues Form 5 or Form 6 certifying payment and, where conditions are met including withdrawal of proceedings and submission of an undertaking, granting immunity from prosecution or penalty subject to the Scheme's provisions.

Declaration deadline under Direct Tax Dispute Resolution Scheme extends filing cut off for tax arrears declarations.
The Central Government, under the Finance Act, 2016, appoints the date on or before which a person may make a declaration to the designated authority in respect of a tax arrear or specified tax under the Direct Tax Dispute Resolution Scheme, 2016; the originally fixed date was subsequently substituted by a later notification to revise the appointed date for submission.

Income Declaration Scheme: value assets at 1 June 2016, file Form 1, and pay tax, surcharge and penalty to secure certificate.
The rules implement the Income Declaration Scheme, 2016 requiring declarations in Form 1 and determination of fair market value of assets as on 1 June 2016 by category, with specified valuation methods (including registered valuer reports and a formula for unquoted equity shares). Declarations may be filed electronically or in print; authorities acknowledge in Form 2, require proof of payment in Form 3 and issue a certificate in Form 4 after payment. Transfer of benami assets to the real owner and full payment by the prescribed deadline are compliance conditions; non payment or misrepresentation voids the declaration.

Undisclosed income declaration deadlines set, with staged tax and penalty payments and benamidar transfer obligation enforced.
The Central Government appoints statutory dates under the Finance Act, 2016 for the undisclosed income declaration regime: a deadline to make a declaration under section 183; a staged schedule for payment of tax, surcharge and penalty under sections 184 and 185 with amounts at each stage reduced by prior payments; and a deadline requiring the benamidar to transfer the asset to the declarant or the declarant's legal representative.

Operationalisation of section 9A: Committee notified to implement rule 10VA(4) under Income tax Rules for administration and oversight.
The Central Board of Direct Taxes notifies an administrative Committee under the powers conferred by sub rule (4) of Rule 10VA read with section 9A of the Income tax Act to operationalise the rule. The Committee is chaired by the Chief Commissioner of Income Tax (International Taxation), West Zone, Mumbai, and includes the Commissioner of Income Tax (International Taxation)-I, Mumbai and the Commissioner of Income Tax (Transfer Pricing)-I, Mumbai; the order directs that this notification be brought to the notice of all concerned.

Relaxation of withholding conditions: omission of a condition in rule 29B permits certificate applications to receive interest without tax deduction.
Omission of clause (iii) of sub rule (2) of rule 29B relaxes one of the eligibility or documentary conditions for obtaining a certificate that authorises receipt of interest and other sums without deduction of tax at source, constituting a procedural textual amendment to the Income tax Rules effective on publication in the Official Gazette.

Submission of Form 15CC: electronic quarterly filing requires ITDREIN registration, authorised person activation and digital signature filing.
Authorised dealers must electronically file quarterly Form 15CC statements by registering for an ITDREIN on the e-filing portal (or using TAN), designating and activating an authorised person via email link and OTP, and submitting the prescribed XML-formatted report signed with the authorised person's Digital Signature Certificate after providing the reporting entity PAN, period and category.

Online submission of Form 15G/15H: required DSC-based filing with unique ID allocation and quarterly reporting.
Procedure mandates online submission of Form 15G and Form 15H declarations via the Income Tax e-filing portal: deductors must register using TAN, prepare the prescribed XML zip using the provided utility, sign the zip with a Digital Signature Certificate via the DSC Management Utility, upload the zip and signature to the Upload Form 15G/15H path, and obtain portal validation and status updates; the deductor must allot a unique identification number to each declaration quarterly and furnish particulars with those numbers in the quarterly statement of deduction of tax in accordance with specified procedures and formats.

TDS/TCS online filing: mandatory registration, DSC signed zip upload and portal validation with accept/reject status notification
Notification prescribes e filing procedure for TDS/TCS statements requiring valid TAN, registration on the e filing portal as Tax Deductor & Collector, preparation via the Return Preparation Utility, validation with the File Validation Utility, and upload of a zipped statement accompanied by a signature file generated through the DSC Management Utility. Uploaded files are processed and validated by the portal and the statement status is shown as Uploaded and subsequently as Accepted or Rejected, with rejection reasons displayed; TIN Facilitation Centres remain an alternative submission route.

Evidence of employee tax deduction claims: Form 12BB required; electronic submission and verification mandated for withholding statements.
Employees claiming deductions for TDS must furnish evidence or particulars in Form No.12BB to the person responsible for payment, including landlord and lender identification where required. Amendments require electronic submission and verification of monthly and collection statements in Form No.24G to the agency authorised by the Principal Director General of Income tax (Systems), impose specific due dates (March-related filings by 30 April; other months within 15 days), mandate communication of the Book Identification Number, and prescribe quarterly filing deadlines and corresponding updates to Forms 24G, 24Q, 26Q and 27Q.