Income-tax (13th Amendment) Rules, 2017

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....Official Gazette. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), in rule 30, - (a) after sub-rule (2A), the following sub-rule shall be inserted, namely:- " (2B) Notwithstanding anything contained in sub-rule (1) or sub-rule (2), any sum deducted under section 194-IB shall be paid to the credit of the Central Government within a period of thirty days from the end of the month in which the deduction is made and shall be accompanied by a challan-cum-statement in Form No. 26QC."; (b) after sub-rule (6A), the following sub-rule shall be inserted, namely:- "(6B) Where tax deducted is to be deposited accompanied by a challan-cum-statement in Form No.26QC, the amount of tax s....

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....ly in accordance with the procedures, formats and standards specified under sub-rule (5) within thirty days from the end of the month in which the deduction is made." 5. In the principal rules,- (a) after Form No.16B, the following Form shall be inserted, namely:- [F. No. 370 142/16/2017-TPL] LAKSHMI NARAYANAN, Under Secy. (Tax Policy and Legislation) Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 557(E), dated 07/06/2017. ============= Document 1 [ भाग II-खण्ड 3 (i)] 3. भार....

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....der sub-rule (5) within thirty days from the end of the month in which the deduction is made." 5. In the principal rules,— (a) after Form No.16B, the following Form shall be inserted, namely:— "FORM NO.16C [See rule 31(3B)] Certificate under section 203 of the Income-tax Act, 1961 for tax deducted at source Certificate No. Name and address of the Deductor (Tenant/lesse/Payer) PAN of the Deductor Last updated on Name and address of the Deductee (Landlord/lessor/Payee) PAN of the Deductee Financial Year of deduction S. No. Unique Acknowledgement Summary of Transaction (s) Amount Paid/Credited Number Date of payment/cred it (dd/mm/yyyy) Amount of tax de....

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..../ Payer (Yes/No) Permanent Account Number (PAN) of Landlord/Lessor/ Payee Category of PAN* Full Name of Landlord / Lessor/ Payee Complete Address of Landlord / Lessor/Payee 20 Minor Head Code* 800 Status of PAN* PIN [ भाग II-खण्ड 3 (i)] Mobile No. भारत का राजपत्र : असाधारण Email ID Whether more than one Landlord / Lessor/ Payee (Yes/No) Complete Address of Property Rented Value of Rent Paid in Period of Tenancy*** Total Value of Rent Paid (Amount in Rs.) Last Month (Amount in Rs.) Date of Rate at which Amount Paid/Credited (in Rs.....