TaxTMI 
TaxTMI 
Income–tax (Eleventh Amendment) Rules, 2018
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....tion (1) of section 197 shall be made in Form No. 13 electronically, - (i) under digital signature; or (ii) through electronic verification code. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down procedures, formats and standards for ensuring secure capture and transmission of data and uploading of documents and the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the furnishing of Form No.13."; (II) in rule 28AA, __ (A) in sub-rule (2), __ (a) in clause (ii), for the words "income, as the case may be, of the last three", the words "or estimated income, as the case may be, of last four" shall be substituted; (b) in clause (iv), after the word "payment", the words ", tax deducted at source and tax collected at source" shall be inserted; (c) clause (v) and clause (vi) shall be omitted; (B) for sub-rule (4), sub-rule (5) and sub-rule (6), the following sub-rules shall, respectively, be substitut....
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....ecure capture and transmission of data and uploading of documents and the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the furnishing of Form No.13" ; (V) in rule 37H, __ (a) for sub-rule (1), the following sub-rules shall be substituted, namely:- "(1) Where the Assessing Officer, on an application made by a person under sub-rule (1) of rule 37G is satisfied that existing and estimated tax liability of a person justifies the collection of tax at lower rate, the Assessing Officer shall issue a certificate in accordance with the provisions of sub-section (9) of section 206C for collection of tax at such lower rate; (1A) The existing and estimated tax liability referred to in sub-rule (1) shall be determined by the Assessing Officer after taking into consideration the following, namely:- (i) tax payable on estimated income of the previous year relevant to the assessment year; (ii) tax payable on the assessed or returned or estimated income, as the case may be, of the last four previous years....
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....ay be. The details are specified in Annexure-III. 2. The particulars of my income and other relevant details are as under : (i) Status (State whether individual, Hindu undivided family, firm, body of individuals, company etc.) (ii) Residential status (Whether resident / resident but not ordinarily resident / non-resident during the year which is sought) (iii) Permanent Account No. (iv) E-mail ID (v) Mobile Number (vi) Details of existing liability under the Act and the Wealth-tax Act, 1957:__ Assessment Year Liability under the Income-tax Act, 1961 Amount payable under the Wealth-tax Act, 1957 Remarks Amount payable in respect of advance-tax Amount payable for self-assessment tax Amount for which notice of demand under section 156 has been served but not paid Amount payable as deductor or collector which had become due but not paid (1) (2) (3) (4) (5) (6) (7) ....
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....sp; Address ANNEXURE I [For the purpose of tax deduction at source ] Please furnish following particulars in respect of the income/sum for which the certificate is sought Sl.No. Tax deduction and collection account number (TAN) or Permanent account number (PAN) of the person making payment Section under which tax at source is to be deducted Estimated amount of income/sum to be received Requested rate of Deduction (Please fill '0' where 'NIL' deduction is requested) (1) (2) (3) (4) (5) ANNEXURE II [For the purpose of tax deduction at source ] Please furnish following particulars in respect of the income/sum for which the certificate is sought. (Please upload a note justifying the issue of certificate under proviso to the sub-rule (4) of rule 28AA) Sl.No. Section under which tax at source is to be deducted Estimated amount of income/sum to be received Requested rate of Deduction (1) (2) (3) (4) &nbs....