TMI BlogI.T. (Twenty-first Amdt.) Rule, 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in sub-rule (1) shall be furnished by every person mentioned in column (2) of the Table below in respect of all transactions of the nature and value specified in the corresponding entry in column (3) of the said Table, which are registered or recorded by him during a financial year beginning on or after the 1st day of April, 2004: Table Sl. No. Class of person Nature and value of transaction (1) (2) (3) 1 A Banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution refer- red to in section 51 of that Act). Cash deposits aggregating to ten lakh rupees or more in a year in any savings account of a person maintained in that bank. 2. A banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act) or any other company or institution issuing credit card. Payments made by any person against bills raised in respect of a credit card issued to that person, aggregating to two lakh rupees or more in the year. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishing the return shall ensure that ( i ) if the data relating to the return or statement is copied using data compression or backup software utility, the corresponding software utility or procedure for its decompression or restoration shall also be furnished along with the computer media return or statement; ( ii ) the return is accompanied with a certificate regarding clean and virus free data. Explanation. For the purposes of this sub-rule, digital signature means a digital signature issued by any Certifying Authority authorised to issue such certificates by the Controller of Certifying Authorities. (5) The return referred to in sub-rule (1) shall be furnished on or before 31st August, immediately following the financial year in which the transaction is registered or recorded. (6) The return referred to in sub-rule (1) shall be signed and verified by- ( a ) in a case where the person furnishing the return is an assessee as defined in clause (7) of section 2 of the Act, by a person specified in section 140 of the Act; ( b ) in any other case, by the person referred to in column (2) of the Table below sub-rule (2). (7) The Board may appoint an officer designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported) 7. Address of Jurisdictional Commissioner of Income-tax (Central Information Branch) 8. Total number of transactions reported in Annual Information Return (Part B) 9. Total value of all transactions reported in Annual Information Return (Part B) Rs. 10. Medium of Annual Information Return (Please strike off inapplicable)-CD/Floppy/DVD/ONLINE Verification I,.............(full name in block letters), son/daughter of......solemnly declare that to the best of my knowledge and belief, the information given in Part A and Part B of this return is correct and complete. I further declare that I am making this return in my capacity as...........and I am also competent to make this return and verify it. I further certify that the floppy/CD-ROM/Digital Video Disk/online data through which Part-B is submitted is clean and virus free. Date..................... Signature................ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Details of transactions : Sl. No Date of transaction (DD-MM-YY) Name of transacting party (in block letters)1. First name 2. Middle name 3. Surname (In case of non-individuals, full name be written. Leave one blank box between two words. PAN of transacting party (Refer to Instruction No. 5) Full address (in block letter, Leave one blank box between two words) 1. Flat No.; 2. House/ Premises No.; 3. Floor No.; 4. Building Name.; 5. Block/Sector; 6. Road/ Street; 7. Locality /colony; 8. City ; 9. District; 10. State Code; 11. Pin (Refer to State Code in instructions) Mode of transaction (Cash-C, Cheque-Q, Card-R, Demand Draft-D, Others-O) Amount in Rs. (Rounded off to nearest Rupee) Transaction Code Address of Office/ Branch of person (responsible for furnishing the Annual Information Return) where transaction took place 1. 2. 3. 1 2 3 4 5 6 7 8 9 10 11 INSTRUCTIONS FOR FILIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. JAMMU AND KASHMIR 32. WEST BENGAL 15. KARNATAKA 33. CHHATISGARH 16. KERALA 34. UTTARANCHAL 17. LAKSHWADEEP 35. JHARKHAND 18. MADHYA PRADESH 7. Codes in respect of transactions to be reported Sl. No. Transaction Transaction Code 1. Cash deposits aggregating to ten lakh rupees or more in a year in any savings account of a person maintained in a banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies (including any bank or banking institution referred to in section 51 of that Act). 001 2. Payment made by any person against bills raised in respect of a credit card aggregating to two lakh rupees or more in a year. 002 3. Receipt from any person of an amount of two lakh rupees or more for purchase of units of a Mutual Fund. 003 4. Receipt from any person of an amount of five lakh rupees or more for acquiring bonds or debentures issued by a company or institution. 004 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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