Income–tax (Twelfth Amendment) Rules, 2018

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....n 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. Short, title and commencement.- (1) These rules may be called the Income-tax (Twelfth Amendment) Rules, 2018. (2) They shall come into force from the 5th day of December, 2018. 2. In the Income-tax Rules,....

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....n allotted any permanent account number, on or before the 31st day of May immediately following the financial year in which the person referred to in clause (v) enters into financial transaction specified therein."; (B) in sub-rule (6),- "(i) for the words, brackets and figures "under sub-rule (4) or intimation of Aadhaar number in sub-rule (5)", the words, brackets and figures "....

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.... Father's Name (Mandatory except where mother is a single parent and PAN is applied by furnishing the name of mother only) Last Name / Surname                                                   ....

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....bsp;                         First Name                                                   Middle N....