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Income-tax (Fifth Amendment) Rules, 2015
April, 14th 2015
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
                     SECTION 3, SUB-SECTION (ii)]

                             GOVERNMENT OF INDIA
                              MINISTRY OF FINANCE
                            DEPARTMENT OF REVENUE
                         CENTRAL BOARD OF DIRECT TAXES

                                         Notification

                                                        New Delhi, the 10th day of April, 2015


        S.O. 995(E)- In exercise of the powers conferred by section 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. (1) These rules may be called the Income ­tax (Fifth Amendment) Rules, 2015.
   (2) They shall come into force on the date of their publication in the Official Gazette.




2. In the Income-tax Rules, 1962, ­

   (1) in rule 114, ­

       (a) in sub-rule (1), the following proviso shall be inserted, namely:-

           "Provided that in case of an applicant, being a company which has not been
           registered under the Companies Act, 2013 (18 of 2013), the application for
           allotment of a Permanent Account Number may be made in Form No. INC-7
           specified under sub-section (1) of section 7 of the said Act for incorporation of the
           company.";

       (b) in sub-rule (4),-
           (i) in the opening portion, after the words, brackets and figure "referred to in sub-
                rule (1)" the brackets, words and figure "[other than that referred to in the
                proviso to sub-rule (1)]" shall be inserted;
           (ii) in the TABLE, in column (4),-
                (I) against Sl. No. (1), for item (C) the following item shall be substituted,
                namely:-

               "(C) Proof of date of birth--
               copy of the following documents if they bear the name, date, month and year
               of birth of the applicant, namely:---
                 (a) birth certificate issued by the municipal authority or any office
                 authorised to issue birth and death certificate by the Registrar of Birth
                 and Deaths or the Indian Consulate as defined in clause (d) of sub-
                 section (1) of section 2 of the Citizenship Act, 1955 (57 of 1955); or
                 (b) pension payment order; or
                 (c) marriage certificate issued by the Registrar of Marriages; or
                 (d) matriculation certificate or mark sheet of recognised board; or
                 (e) passport; or
                 (f) driving licence; or
                 (g) domicile certificate issued by the Government; or
                 (h) aadhar card issued by the Unique Identification Authority of India; or
                 (i) elector's photo identity card; or
                 (j) photo identity card issued by the Central Government or State
                 Government or Central Public Sector Undertaking or State Public Sector
                 Undertaking; or
                 (k) Central Government Health Service Scheme photo card or Ex-
                 servicemen Contributory Health Scheme photo card; or
                 (l) affidavit sworn before a magistrate stating the date of birth.";

           (II)   against Sl. No. 3, for the words "Copy of Certificate of Registration
           issued by the Registrar of Companies.", the following shall be substituted,
           namely:-

           "(a) Copy of Certificate of Registration issued by the Registrar of Companies;
           or
           (b) corporate identity number allotted by the Registrar under section 7 of the
           Companies Act, 2013 (18 of 2013).";




(2) in rule 114A, in sub-rule (1), the following proviso shall be inserted, namely:-

   "Provided that in case of an applicant, being a company which has not been
   registered under the Companies Act, 2013 (18 of 2013), the application for allotment
   of a tax deduction and collection account number may be made in Form No. INC-7
   specified under sub-section (1) of section 7 of the said Act for incorporation of the
   company.".
___________________________________________________________________________
                                  [Notification No. 38/2015][F.No.142/15/2013-TPL]


                                                                       [Gaurav Kanaujia]
                                                          Director to Government of India

Note:- The principal rules were published vide notification number S.O. 969 (E), dated the
26th March, 1962 and last amended by Income-tax (fourth Amendment) Rules, 2015 vide
notification number S.O. 915 (E), dated the 1st day of April, 2015.

 
 
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