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Income-tax Amendment (3rd Amendment) Rules, 2023
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....unts of a fund or institution or trust or any university or other educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C) of section 10 shall be in- (a) Form No. 10B where- (I) the total income of such fund or institution or trust or university or other educational institution or hospital or other medical institution, without giving effect to the provisions of the sub-clauses (iv), (v), (vi) and (via) of the said clause, exceeds rupees five crores during the previous year; or (II) such fund or institution or trust or university or other educational institution or hospital or other medical institution has received any foreign contribution during the previous year; or (III) such fund or institution or trust or university or other educational institution or hospital or other medical institution has applied any part of its income outside India during the previous year; (b) Form No. 10BB in other cases. Explanation.- For the purposes of sub-clause (II) of clause (a), the expression "foreign contribution" shall have the same meaning assigned....
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....ned at the registered office of the above named fund or trust or institution or university or other educational institution or hospital or other medical institution at the address mentioned at serial number 14 of the Annexure : In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the Annexure are true and correct subject to following observations or qualifications- (a) ......................... (b) ......................... (c) ......................... In * my/our opinion and to the best of * my/our information, and according to information given to * me/us, the said accounts give a true and fair view- (i) in the case of the balance sheet, of the state of affairs of the above named * fund or trust or institution or university or other educational institution or hospital or other medical institution as on __________;and (ii) in the case of the Income and Expenditure account or Profit and Loss account, of the income and application or profit or loss of its accounting year ending on ........ subject to the following observations/qualifications- (....
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....wing observations or qualifications, if any- (a) ......................... (b) ......................... (c) ......................... In * my/our opinion and to the best of * my/our information, and according to information given to * me/us, the said accounts give a true and fair view- (i) in the case of the balance sheet, of the state of affairs of the above named * fund or trust or institution or university or other educational institution or hospital or other medical institution as on __________;and (ii) in the case of the Income and Expenditure account or Profit and Loss account, of the income and application/ profit or loss of its accounting year ending on ........ subject to the following observations/qualifications- (a) ......................... (b) ......................... (c) ......................... The prescribed particulars are annexed hereto. Place : Date : Signed Accountant † Name Membership Number Address Notes : 1. *Strike out whichever is not applicable. 2. †This report has to be given by - a chartered accountant within the meaning of the Cha....
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....y/Members of the Governing Council/ Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) of the auditee at any time during the previous year Relation Percentage of Unique Whether there is any change in If yes, specify relation during previous year of the change audit Yes/No (6) Name person of Id Code Address refer shareholding in case Identification of Number (5) shareholder (3) (8) (b) In case if any of the persons [as mentioned in row 10(a)] is not an individual, then provide the following details of the natural persons who are beneficial owners (5% or more) of such person at any time during the previous year Sl. No. Name Unique Identification Number ID code Address Non- individual person [as mentioned in row no 10(a)] in which beneficial ownership held Percentage of beneficial ownership Whether there is If yes, specify the change any change during previous year of audit Yes/No 11. (1) Objects of the auditee (2) (3) (4) (5) (6) 12. (i) (ii) Whether the auditee, being a trust or institution referred to in section 11 or 12, has adopted or undertaken modification of the objects whi....
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.... books of account and other documents S. Nature of Whether No Books of maintained by the Whether maintained in a Whether maintained If maintained at any place other than the registered place Whether the books of account have Account auditee computer at been audited (Yes/No) registered office (Yes/No) Address Date of of such Place decisio Date intimation to of (Yes/No) n by Assessing manag ement to keep Officer books accounts kept at such that of are (1) (2) 15. - (3) (4) (5) (6) accoun t such place at place under proviso to sub- rule (3) of rule 17AA (8) (9) Where, in any of the projects/institutions run by auditee, one of the charitable purposes is advancement of any other object of general public utility then,- (7) (A) Whether any activity is being carried on by the auditee which is in the nature of trade, commerce or business referred to in proviso to clause (15) of section 2? Yes/No (B) (C) (D) If yes, then percentage of receipt from such activity vis-Ã -vis total receipts Whether such activity in the nature of trade, commerce or business is undertaken in the course of actual carrying out of such ....
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....eferred to in sections 194C or 194J or 194H or 194Q: S. No. Name of the TAN of deductor deductor Amount on which tax has been deducted at source (In Amount of tax Section under deducted at source which tax has been deducted at source Rs.) Category of income/receipt Trade, commerce or business (Rs.) Activity of rendering any service in relation Others (specify the nature) (Rs.) to any trade, commerce or business (Rs.) Income/receipt in column 7 or 8 which is from business incidental to the attainment of the objects of the auditee. (In Rs.) Whether 33 separate for books of account have been maintained activities income/receipt which is mentioned in column 10 (Yes/No) (1) (2) (3) (4) (5) (6) (7) (8) (9) 20. Whether the provisions of twenty second proviso to clause (23C) of section 10 or sub-section (10) of section 13 are applicable. 22 21. Whether auditee has filed Form No. 10BD for the previous year 22. Total Sum of donations reported in Form No. 10BD furnished by the auditee for the previous year Donations not reported in Form No 10BD/Not required to fill Form No. 10BD (10) (11) Yes/No Yes/No (Amount....
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....oluntary Contribution forming part of corpus (which are included in 24) (A) 26. (B) Corpus representing donations received for the renovation or repair of places notified under clause (b) of sub-section (2) of section 80G eligible for exemption under Explanation 1A to the third proviso to clause (23C) of section 10 or Explanation 3A to sub-section (1) of section 11 Corpus donations as referred to in clause (d) of sub-section (1) of section 11 or Explanation 1 to the third proviso to section 10 (23C) eligible for exemption and invested in modes specified under sub-section (5) of section 11 Amount in Rs. Amount in Rs. Amount in Rs. 27. Voluntary Contributions required to be applied by the auditee during the previous year [24-{23(vi)(d)+26A+ 26B}] Amount in Rs. Application of Income Income to be applied 34 4 28. THE GAZETTE OF INDIA: EXTRAORDINARY Income other than voluntary contributions derived from property held under trust referred to in section 11 or income of fund or institution or trust or any university or other educational institution or any hospital or other medical institution (other than the contribution reported in serial number 24) Income ....
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....evious year and not claimed as application during that previous year. Repayment of loan or borrowing during the previous year which was earlier applied and not claimed as application during that previous year during that previous year. Amount to be disallowed from application (ix) (x) (xi) (xii) Amount disallowable under thirteenth proviso to clause (23C) of section 10 or Explanation 3 to sub- section (1) of section 11 read with sub-clause (ia) of clause (a) of section 40 Amount disallowable under thirteenth proviso to section 10(23C) or Explanation 3 to sub-section (1) of section 11 read with sub-section (3) or (3A) of section 40A Donation to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act towards Corpus Donation to Any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub - clauses (iv), (v), (vi) or (via) of clause (23C) of section....
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....s. Amount in Rs. Amount in Rs. Amount in Rs. (c) (i) Amount in Rs. Schedule AC (i) Whether income accumulated is applied for the purposes other than charitable or religious purposes or ceases to be accumulated or set apart for application thereto Yes/No Amount in Rs. (ii) Whether such income accumulated ceases to remain invested or deposited in any of the forms or modes specified in sub-section (5) of section 11 Yes/No Amount in Rs. (iii) Whether such income accumulated is not utilised for the purpose for which it is so accumulated or set apart during the period referred to in clause (a) of Explanation 3 to third proviso to clause (23C) of section 10 or clause (a) of sub-section (2) of section 11 Yes/No Amount in Rs. (iv) Yes/No Amount in Rs. Whether such income accumulated is credited or paid to any trust or institution registered under section 12AA or section 12AB or to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 Whether the auditee has any inco....
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....her deemed application is claimed as per clause (a) of sub-section (1A) of section 11 and the amount of such deemed application? Yes/No Amount in Rs. (3) (4) Whether a capital asset being property held under trust in part only for charitable or religious purpose is transferred and the net consideration for which it is transferred? Whether deemed application is claimed as per clause (b) of sub-section (1A) of section 11 and the amount of such deemed application? Yes/No Amount in Rs. Yes/No Amount in Rs. Application of income out of the following sources during the previous year (A) Income accumulated under third proviso to clause (23C) of section 10 or under sub-section (2) of section 11 during any earlier previous year Total Amount +Electronic modes Other than (Rs.) Electronic modes (B) Income deemed to be applied in any preceding year under clause (2) of Explanation 1 to sub-section (1) of section 11 during any earlier previous +Electronic modes Other than Total Amount (Rs.) year Electronic modes (Rs.) (Rs.) (C) Income of earlier previous years up to 15% accumulated or set apart +Electronic modes Other than Total Amount (Rs.) Electronic m....
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....preceding the previous year relevant to the assessment year for which income is being computed Amount in Rs. (ii) Expenditure from any loan or borrowing Amount in Rs. (iii) Depreciation in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other previous year; and Amount in Rs. (iv) (v) Expenditure in the form of contribution or donation to any person. Capital expenditure Amount in Rs. Amount in Rs. Amount in Rs. (vi) (vii) Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause (a) of section 40 Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with sub-sections 3 or 3A of section 40A (viii) Any other disallowance (ix) Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii))+(viii)) Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. (d) Income chargeable to tax under twenty-second proviso to clause (23C) of section 10 or sub-section (10) of section 13 [a-b+c(....
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....violation (a) (b) Income of the auditee has been applied, other than for the objects of the trust or institution. Whether the auditee has income from profits and gains of business which is not incidental to the attainment of its objectives or separate books of account are not maintained by auditee in respect of the business which is incidental to the attainment of its objectives. Yes/No [PART II—SEC. 3(i)] Amount in Rs. Yes/No Amount in Rs. Yes/No Amount in Rs. (c) Whether the auditee, referred to in clause (a) of sub-section (1) of section 13, has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public. Yes/No Amount in Rs. (d) Whether the auditee, referred to in clause (b) of sub-section (1) of section 13, has applied any part of its income for the benefit of any particular religious community or caste. Yes/No Amount in Rs. (e) Whether any activity being carried out by the auditee is not genuine or is not being carried out in accordance with all or any of the conditions subject to which it was registered. Yes/No Amount in Rs. Whether the auditee has ....
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.... applica tion if such applica tion fulfille d the conditi in to d corpu S (5) (6) ons) (4) n 11(5) as on last day of the previ ous year (10) If corpus donation is of type (i) then whether it fulfills the following conditions Amount applied out of corpus for the purpose other than for which the voluntary contribution was made Contribution or donation to any person; Maintained as not separately identifiable invested or deposited in the forms and modes other those specified under sub-section (5) of section 11. à¤à¤¾à¤— II —–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 39 Yes/ Yes/ Yes/ Yes/ No No No No (i) Represen ting donations received for the renovatio n or repair of places notified under 80G(2) (b) on or after 01.04.20 20 (ii) Other than above received - (i) on after 01.04.20 21 (iii) Other or than (i) and (ii) above Schedule FC: Details of foreign contribution Details of the total application from such contribution during the previous Amount In Rs. Nature of fo....
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.... during the financial year relating to current AY Amount which could not be applied and deemed to be income under section Balance Amount of deemed application (5) (Fill schedule year pertaining 11(1B) during the DA) to current assessment previous year year (1) (2) (3) (4) (5) (6) (7)=(5)- (8) (6) (7)-(8)= (9) (5)- (7)=(10) Dropdowns to be provided Dropdowns to be provided Schedule DA: Details of accumulated income taxed in earlier assessment years as per sub-section (1B) of section 11 Assessment year in which the amount referred to in column (4) of schedule DI was taxed Dropdowns to be provided last five previous years beginning from the previous year preceding the current previous year Year of accumulation (F.Y.) Yyyy-yyyy Dropdowns to be provided for last five previous years beginning from the current previous year Yyyy-yyyy Total Yyyy-yyyy Schedule AC: The details of accumulation Yyyy- yyyy Yyyy-yyyy Yyyy-yyyy S. N Year of Date of Amou nt Purpos e of Amo Bal Amo Balan unt anc unt ce Amou nts Amou nt 0. accum ulation furnis accum accum (F.Y.) hing Form 10 ulated ulation ap....
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.... Details of Security Details of interest person Nature of income or property which is lent Amount which income or property is, for or continues to be, lent to specified ||y Nature Value of of security securit Value of adequate security Adequate Actual rate rate of interest Interest that is charged of person for any period during the previous year (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) person specifie d person Schedule SP-b: Details of land, building or other property of the auditee which is, or continues to be, made available during the previous year for use of the specified person, during the previous year: S. No. Name of PAN of specified Details of asset Duration for which asset is, or continues to be, made available for the use of specified person during the previous year, Details of rent for the previous year Details of other compensation for the previous year Nature of asset Address From dd/mm/yy уу To dd/mm/yyy Amount of rent Adequate Nature rent Amount of compensat Adequate compensati y ion on (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) PAN of specified person Sch....
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....·à½´à½Žà¾œà½… Nature of for movab le Number of movabl e Price of movab le Total considerati Adequate considerati on for on property securit propert y properti es sold propert during the y previous n which of the shares are sold the previo us year y year à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] ☠Propery à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Schedule SP- f 2: Details in case of other property being immovable: S. No. Name of specified PAN of specified Type of asset Address of Area Stamp Details of Consideration property person person (in Sq ft) Duty Value Amount of consideration for Adequate consideration for asset asset Land/ Residential/ ☠Property et Schedule SP-g: Details of any income or property which is is diverted during the previous year in favour of any specified person S No Name of specified person in whose favor income or property diverted PAN of specified person Details of Income or property ....
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....le 40A(3): Details of amount is disallowable under thirteenth proviso to section 10(23C) or Explanation 3 to sub-section (1) of section 11 read with sub-section (3) of section 40A S. Date of payment No. Amount of payment (In Rs.) Nature of payment (In Rs.) Details of payee Name PAN or aadhar, if available Address Schedule 40A(3A): Details of Amount disallowable under thirteenth proviso to section 10(23C)/sub-section (1) of section 11 read with sub- section (3A) of section 40A S. Date of payment No. Amount Nature Details of payee Name PAN or Aadhar, if available Address Schedule 269SS: Details of loan or deposit or any specified sum taken, exceeding the limit specified in section 269SS during the previous year S.No Name of the lender or PAN or aadhar, if available Address Loan or deposit or any Amount of loan or deposit taken or accepted Whether the loan or deposit was squared up during the previous Maximum amount outstanding in the account at any time during the previous year depositor specified sum year? Yes/No By cheque or Bank draft or use of electronic clearing system through a bank account or any other mode Whet....
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....r collected but not deposited to the credit of the Central Government out of (6) () () ( ) (4) (5) (6) (7) (8) (9) and (95) Schedule Statement of TDS/TCS Tax deduction and collection account number (TAN) (1) Schedule Interest on TDS/TCS Type of Form Due date for furnishing Date of furnishing, if furnished (2) (3) (4) Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported (5) Tax deduction and collection account number (TAN) Amount of interest under section 201(1A) or 206C(7) is payable Amount paid out of column (2) (3) Date of payment Dd/mm/yyyy (4) (1) Notes to Form 10B (1) 93 (2) (4) Any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub clause (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act shall be referred as "auditee†in this form; - Any person referred to in sub-section (3) of section 13 shall be referred as specified person in this form; *In serial number 6, provide the....
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....owing ID code shall be filled: Type of identification Code PAN Aadhar number (b) 1 2 If neither PAN or Aadhar is available, one of the following should be filled: Type of identification Taxpayer identification Number of the country Code 3 where the person resides; Passport number; Elector's photo identity number Driving License number 4 5 6 7 Ration card number (7). $ In serial number 11, for the objects of the auditee, one or more of the following options shall be selected: S.no Object Code (1) Religious 1 (2) Relief of poor 2 (3) Education 3 (4) Medical relief 4 (5) Yoga 5 (6) (7) (8) Preservation of environment (including watersheds, forests and wildlife) Preservation of monuments or places or objects of artistic or historic interest Advancement of any other objects of general public utility 6 7 8 (8) $$In serial number 14(ii), in column (2) one or more of the codes shall be selected: S.No Nature of books of account or other document as provided in rule 17AA Code (1) Cash book 1 (2) Ledger 2 (3) Journal 3 (4) (5) Copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issue....
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....ाग II – खणà¥à¤¡ 3(i)] (e) (f) UPI (Unified Payment Interface); RTGS (Real Time Gross Settlement); à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (g) NEFT (National Electronic Funds Transfer); and (h) BHIM (Bharat Interface for Money) Aadhar Pay; (11) ^^In serial number 41, select one or more of the following codes for specified person: S. Nature of person Code No (1) the author of the trust or the founder of the institution; 1 (2) any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total contribution up to the end of the relevant previous year exceeds fifty thousand rupees; 2 (3) where such author, founder or person is a Hindu undivided family, a member of the family; 3 (4) any trustee of the trust or manager (by whatever name called) of the institution; 4 (5) any relative of any such author, founder, person, member, trustee or manager as aforesaid; 5 (6) any concern in which any of the persons referred above have a substantial interest. (12) 5. 6 Particulars in Schedule 2....
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....fund or trust or institution or university or other educational institution or hospital or other medical institution as on ;and in the case of the Income and Expenditure account or Profit and Loss account, of the income and application/profit or loss of its accounting year ending on ........ subject to the following observations/qualifications― (a) (b) The prescribed particulars are annexed hereto. Place: Date: Signed Accountant †Name Membership Number Address 47 Notes: 1. *Strike out whichever is not applicable. 2. This report has to be given by - a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949). 3. Where any of the matters stated in this report is answered in the negative, or with a qualification, the report shall state the reasons for the same. Document 2Legal Basic Details Details of Place where books of accounts and other documents have been Commencement of activities Management Voluntary contributions 48 1. PAN of the auditee 2. Name of the auditee 3. Assessment Year 4. Previous Year THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] ANNEXURE Statement of particulars ....
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....ccount are maintained Yes/No (a) Address of such place where the books are maintained (b) Date of decision by management to keep account at such place (c) Date of intimation to Assessing Officer that accounts are kept at such place under proviso to sub-rule (3) of rule 17AA dd/mm/yyyy dd/mm/yyyy 12. Whether auditee has filed Form No. 10BD for the previous year Yes/No (Amount in Rs.) 13. 14. Sum total of donations reported in Form No. 10BD furnished by the auditee for the previous year Donations not reported in Form No 10BD/ Not required to fill Form No. 10BD 15. Total voluntary contributions received by the auditee during the previous year [13+14)] Amount in Rs. Amount in Rs. 16. Total Foreign Contribution out of the total voluntary contributions stated in 15 Amount in Rs. 17. Voluntary Contribution forming part of corpus (which are included in 15) Amount in Rs. 18. Anonymous donations taxable @30% under section 115BBC Amount in Rs. 19. Application outside India for which approval as per the proviso to clause (c) of sub-section (1) of section 11 has been obtained Amount in Rs. 20. Voluntary contributions required to be applied by the auditee during ....
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....or 12 of the Act towards corpus Donation to Any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act not having same objects Donation to any person other than any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub - clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act Amount in Rs. <> Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. (xii) Application outside India for which approval under the proviso to clause (c) of sub-section (1) of section 11 has not been obtained Amount in Rs. (xiii) Application outside India for which approval under the proviso to clause (c) of sub-section (1) of section 11 has been obtained Amount in Rs. (xiv) Applied for any purpose beyond the objects of the trust or institutio....
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....lable for the use of any specified person, for any period during the previous year without charging adequate rent or other compensation Yes/No If yes amount in Rs. (c) Whether any amount is paid by way of salary, allowance or otherwise during the previous year to any specified person out of the resources of the auditee for services rendered by that person to such auditee and the amount so paid is in excess of what may be reasonably paid for such services Yes/No If yes amount in Rs. (d) Whether the services of the auditee are made available to any specified person during the previous year without adequate remuneration or other compensation Yes/No If yes amount in Rs. (e) Whether any share, security or other property is purchased by or on behalf of the auditee from any specified person during the previous year for consideration which is more than adequate Yes/No If yes amount in Rs. (f) Whether any share, security or other property is sold by or on behalf of the auditee to any specified person during the previous year for consideration which is less than adequate Yes/No If yes amount in Rs. (g) Whether any income or property of the auditee is diverted ....
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....or 32. Chapter XVII-BB (If yes, fill Schedule TDS/TCS/ Interest on TDS/TCS as applicable) Schedules to fill as may be applicable Form 10BB Schedule TDS disallowable: Details of amounts inadmissible and amount disallowable under thirteenth proviso to clause (23C) of section 10 or sub-section (1) of section 11 read with sub-clause (ia) of clause (a) of section 40: (a) Details of payment on which tax is not deducted Date of Payment dd/mm/yyyy Amount of payment (in Rs.) (1) (2) Nature of payment (3) Name of payee PAN or Aadhar of payee, if available Address of payee (4) (5) (6) (b) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub-section (1) of section 139 Date of Payment dd/mm/yyyy (1) Amount of payment (in Rs.) (2) Nature of payment Name of PAN or Aadhar of Payee payee, if available Address of payee Amount of tax deducted Amount out of (7) deposited, if any (3) (4) (5) (6) (7) (8) [à¤à¤¾à¤— II – खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधार....
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....he address which has been decided by the management by way of a resolution and which has been intimated to the jurisdictional Assessing Officer in writing within seven days of such resolution as per the proviso to sub- rule (3) of rule 17AA; #In serial number 9(a), in column (2) for relation one or more of the following codes shall be selected S. No Section (1) Author (2) Founder (3) Settlor (4) Trustee (5) Members of society (6) Members of the Governing Council (7) Director (8) Shareholders holding 5% or more of shareholding (9) Office Bearer (s) (10) Others Code 1 2 3 4 5 6 7 8 9 10 ##In serial number 9(a), in column (5), and in serial number 9(b), in column (4) for unique identification number and if code, the following should be filled: 51 52 52 6. code shall be filled: Type of Identification PAN Aadhar Number THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID Code 1 2 (d) If neither PAN or Aadhar is available, one of the following should be filled: Type of Identification Taxpayer Identification Number of the country where....