CBDT notifies new PAN Form and incorporates new conditions (Income-tax (7th Amendment) Rules, 2011)

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....nd the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (7th Amendment) Rules, 2011. (2) They shall come into force on the 1st day of November, 2011. 2. In the Income-tax Rules, 1962,- (A) in rule 114, - (a) in sub-rule (1), after the words, figures and letter "Form 49A", the words, figures and letters, " or 49AA , as the case may be" shall be inserted; (b) in sub-rule (3),- (i) for the words "accounting year" wherever they occur, the words "financial year" shall be substituted; (ii) after item (iii), the following item shall be inserted, namely:- " (iv) in the case of a person who is entitled to receive any sum or income or amount , on which tax is deductible under Chapter XVIIB in....

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....employer certificate; or (h) passport; or (i) voter identity card; or (j) property tax assessment order; or (k) driving licence; or (l) rent receipt; or (m) certificate of address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer, as the case may be. Note 1: In case of a minor, any of the above documents of any of the parents or guardian of such minor shall be deemed to be the proof of address. Note 2: In case of an Indian citizen residing outside India, copy of Bank Account Statement in country of residence or copy of Nonresident External (NRE) bank account statements. 2. Hindu undivided family 49A (a) an affidavit by the karta of the Hindu U....

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.... the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification Number duly attested by "Apostille" (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located. (ii) Proof of address :- (a) copy of Passport; or (b) copy of person of Indian Origin card issued by the Government of India; or (c) copy of Overseas Citizenship of India Card issued by Government of India; or (d) copy of other national or citizenship Identification Number or Taxpayer Identification N....

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....vention of 1961) or by Indian embassy or High Commission or Consulate in the country where the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities. 10 Firm formed or registered outside India 49AA (a) copy of Certificate of Registration issued in the country where the applicant is located, duly attested by 'Apostille' (in respect of countries which are signatories to the Hague Apostille Convention of 1961) or by Indian embassy or High Commission or Consulate in the countrywhere the applicant is located; or (b) copy of registration certificate issued in India or of approval granted to set up office in India by Indian Authorities.....