TaxTMI 
TaxTMI 
Income –tax (18th Amendment) Rules, 2017
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....ferred to as the Income-tax Act), 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 (18th Amendment) Rules, 2017. (2) They shall come into force from the 19th day of July 2017. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD, for serial number 31 and the ent....
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.... by an account payee cheque or an account payee bank draft. (b) Particulars of each specified sum in an amount exceeding the limit specified in section 269SS taken or accepted during the previous year:- (i) name, address and Permanent Account Number (if available with the assessee) of the person from whom specified sum is received; (ii) amount of specified sum taken or accepted; (iii) whether ....
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....ding in the account at any time during the previous year; (iv) whether the repayment was made by cheque or bank draft or use of electronic clearing system through a bank account; (v) in case the repayment was made by cheque or bank draft, whether the same was taken or accepted by an account payee cheque or an account payee bank draft. (d) Particulars of repayment of loan or deposit or any speci....
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....ccount Number (if available with the assessee) of the payer; ]; (ii) amount of loan or deposit or any specified advance received by a cheque or a bank draft which is not an account payee cheque or account payee bank draft during the previous year. (Particulars at (c), (d) and (e) need not be given in the case of a repayment of any loan or deposit or any specified advance taken or accepted from t....