Income-tax (8th Amendment) Rules, 2018

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....0th day of August, 2018. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD,- (i) in serial number 4,- (a) after the words "sales tax,", the words "goods and services tax," shall be inserted; (b) after the words "registration number or", the words "GST number or" shall be inserted; (ii) in serial number 19, in the table, after the row with entry "32AC", the row with entry "32AD" shall be inserted; (iii) in serial number 24, after the words "32AC or", the words "32AD or" shall be inserted; (iv) in serial number 26, for the words "or (f)", the words ", (f) or (g)" shall be substituted; (v) after serial number 29 and the entries relating thereto, the following shall be inserted, namely:- ....

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....g details:- (i) Amount (in Rs.) of expenditure by way of interest or of similar nature incurred: (ii) Earnings before interest, tax, depreciation and amortization (EBITDA) during the previous year (in Rs.): (iii) Amount (in Rs.) of expenditure by way of interest or of similar nature as per (i) above which exceeds 30% of EBITDA as per (ii) above: (iv) Details of interest expenditure brought forward as per sub-section (4) of section 94B: A.Y. Amount (in Rs.)     (v) Details of interest expenditure carried forward as per sub-section (4) of section 94B: A.Y. Amount (in Rs.)     30C. (a) Whether the assessee has entered into an impermissible avoidan....

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....rmanent Account Number (if available with the assessee) of the payer; (ii) Amount of receipt (in Rs.); (bc) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:- (i) Name, address and Permanent Account Number (if available with the assessee) of the payee; (ii) Nature of transaction; (iii) Amount of payment (in Rs.); (iv) Date of payment; (bd) Particulars of each payme....

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.... Due date for furnishing Date of furnishing, if furnished Whether the statement of tax deducted or collected contains information about all details/transactions which are required to be reported. If not, please furnish list of details/transactions which are not reported.";              (ix) after serial number 36 and the entries relating thereto, the following shall be inserted, namely:- "36A. (a) Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause (22) of section 2? (Yes/No) (b) If yes, please furnish the following details:- (i) Amount received (in Rs.): (ii) Date of receipt....