MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 27th June, 2017
G.S.R. 642(E).--In exercise of the powers conferred by section 139A and section 139AA, read with 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 (17th Amendment) Rules, 2017.
II (ii) 3
(2) They shall come into force from the 1st day of July, 2017.
2. In the Income-tax Rules, 1962,-
I. in rule 114, for sub-rule (5), following shall be substituted, namely:-
"(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in
accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number,
shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General
of Income-tax (Systems) or the person authorised by the said authorities.
(6) The Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) shall
specify the formats and standards alongwith procedure, for the verification of documents filed with the application
under sub-rule (4) or intimation of Aadhaar number in sub-rule (5), for ensuring secure capture and transmission
of data in such format and standards and shall also be responsible for evolving and implementing appropriate
security, archival and retrieval policies in relation to furnishing of the application forms for allotment of
permanent account number and intimation of Aadhaar number";
II. in Appendix II, in Form No. 49A,-
(i) for Column number 12 and entries relating thereto, the following shall be substituted namely:-
"12. In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application
form as per section 139AA,-
Please mention your AADHAAR number (if allotted):
If AADHAAR number is not allotted, please mention the Enrolment ID of Aadhaar application form:
Name as per AADHAAR letter or card or as per the Enrolment ID of Aadhaar application form:"
(ii) in column number 15, in heading, for the words, brackets and letters, "Documents submitted as Proof of
Identity (POI) and Proof of Address (POA)" the words, brackets and letters "Documents submitted as Proof of
Identity (POI), Proof of Address (POA) and Proof of date of Birth (POB)" shall be substituted.
[Notification No. 56/2017/F.No. 370142/40/2016-TPL]
ABHISHEK GAUTAM, Under Secy.
Note:- (1) The principal rules were published vide notification number S.O. 969 (E), dated the 26 th March, 1962
and last amended by Income-tax (16th Amendment) Rules, 2017 vide notification number S.O. 1927(E), dated the 16 th
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.
ALOK KUMAR Digitally signed by ALOK KUMAR
Date: 2017.06.27 15:56:53 +05'30'