Income tax (Fifth Amendment) Rules, 2015

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of the powers conferred by 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. (1) These rules may be called the Income tax (Fifth Amendment) Rules, 2015. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... date of birth- copy of the following documents if they bear the name, date, month and year of birth of the applicant, namely:-- (a) birth certificate issued by the municipal authority or any office authorised to issue birth and death certificate by the Registrar of Birth and Deaths or the Indian Consulate as defined in clause (d) of sub-section (1) of section 2 of the Citizenship Act, 1955 (5....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ficate of Registration issued by the Registrar of Companies.", the following shall be substituted, namely:- "(a) Copy of Certificate of Registration issued by the Registrar of Companies; or (b) corporate identity number allotted by the Registrar under section 7 of the Companies Act, 2013 (18 of 2013)."; (2) in rule 114A, in sub-rule (1), the following proviso shall be inserted, namely:- "P....