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Income-tax (16th Amendment) Rules, 2017
June, 27th 2017
                                         MINISTRY OF FINANCE
                                          (Department of Revenue)
                                (CENTRAL BOARD OF DIRECT TAXES)
                                              NOTIFICATION
                                        New Delhi, the 16th June, 2017
                                               INCOME-TAX
        S.O. 1927(E).--In exercise of the powers conferred by section 295 read with sub-section (9) of
section 92CC 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 (16th Amendment) Rules, 2017.
       (2)     They shall come into force from the date of their publication in the Official Gazette.
2.     In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CED, under sub-heading "General", ___
       (i) for item 3, following item shall be substituted, namely:___
     II        (ii)                                                                                             3
"3. Particular(s) of the Associated Enterprises with whom the APA is requested for:
a. Name(s) of the Associated Enterprise(s):
b. Name(s) of the country(ies) in which the
associated enterprises mentioned in clause (a) are
located:
c. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/ Any
unique number used for identification of the
Associated Enterprise by the Government of that
country/specified territory in which the Associated
Enterprise claims to be located:";







(ii) for item 4, the following item shall be substituted, namely:___
"4. Particulars of the Parent Company(ies) of the applicant:
a. Name of Immediate parent company of applicant:
b. Address of Immediate parent company of applicant:
c. Country of residence of Immediate parent company
of applicant:
d. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/Any
unique number used for identification of the Immediate
parent company by the Government of that
country/specified territory of which it claims to be a
resident:
e. Name of Ultimate parent company of applicant:
f. Address of Ultimate parent company of applicant:
g. Country of residence of Ultimate parent company of
applicant:
h. Taxpayer Registration Number/ Taxpayer
Identification Number/ Functional equivalent/ Any
unique number used for identification of the Ultimate
parent company by the Government of that
country/specified territory of which it claims to be a
resident:";






                                                          [Notification No. 53 /2017/ F. No. 370142/34/2016-TPL]
                                                RAJESH KUMAR KEDIA, Director (Tax Policy and Legislation)
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-
       section (ii) vide number S.O. 969 (E) dated the 26th March, 1962 and were last amended vide
       notification number G.S.R. 590(E), dated the 15th June, 2017.




             Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
                               and Published by the Controller of Publications, Delhi-110054.

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