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Income–tax (22nd Amendment) Rules, 2015

Income Tax - 95/2015 - Dated:- 30-12-2015 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES Notification No. 95/2015 New Delhi, the 30th December, 2015 S.O. 3545(E)- In exercise of the powers conferred by section 139A, section 271FAA and section 285BA, 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 .....

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purpose of clause (c) of sub-section (5) of section 139A.- Every person shall quote his permanent account number in all documents pertaining to the transactions specified in the Table below, namely:- TABLE Sl.No. Nature of transaction Value of transaction (1) (2) (3) 1. Sale or purchase of a motor vehicle or vehicle, as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) which requires registration by a registering authority under Chapter IV of that Act, other than t .....

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applies (including any bank or banking institution referred to in section 51 of that Act) or to any other company or institution, for issue of a credit or debit card. All such transactions. 4. Opening of a demat account with a depository, participant, custodian of securities or any other person registered under sub-section (1A) of section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992). All such transactions. 5. Payment to a hotel or restaurant against a bill or bills at .....

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to the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934) for acquiring bonds issued by it. Amount exceeding fifty thousand rupees. 10. Deposit with a banking company or a co-operative bank 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). Deposits in cash exceeding fifty thousand rupees during any one day. 11. Purchase of bank drafts or pay orders o .....

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f that Act); (ii) a Post Office; (iii) a Nidhi referred to in section 406 of the Companies Act, 2013 (18 of 2013); or (iv) a non-banking financial company which holds a certificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (2 of 1934), to hold or accept deposit from public. Amount exceeding fifty thousand rupees or aggregating to more than five lakh rupees during a financial year. 13. Payment for one or more pre-paid payment instruments, as defined in the policy .....

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gregating to more than fifty thousand rupees in a financial year. 14. Payment as life insurance premium to an insurer as defined in clause (9) of section 2 of the Insurance Act, 1938 (4 of 1938). Amount aggregating to more than fifty thousand rupees in a financial year. 15. A contract for sale or purchase of securities (other than shares) as defined in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956). Amount exceeding one lakh rupees per transaction. 16. Sa .....

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ng two lakh rupees per transaction: Provided that where a person, entering into any transaction referred to in this rule, is a minor and who does not have any income chargeable to income-tax, he shall quote the permanent account number of his father or mother or guardian, as the case may be, in the document pertaining to the said transaction: Provided further that any person who does not have a permanent account number and who enters into any transaction specified in this rule, he shall make a d .....

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anation.-For the purposes of this rule,- (1) payment in connection with travel includes payment towards fare, or to a travel agent or a tour operator, or to an authorised person as defined in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (2) travel agent or tour operator includes a person who makes arrangements for air, surface or maritime travel or provides services relating to accommodation, tours, entertainment, passport, visa, foreign exchange, travel rel .....

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-operative bank, as the case may be, referred to at Sl. No. 2 or 3 or 10 or 11 or 12 or 13 of rule 114B; (d) post master; (e) stock broker, sub-broker, share transfer agent, banker to an issue, trustee of a trust deed, registrar to issue, merchant banker, underwriter, portfolio manager, investment adviser and such other intermediaries registered under sub-section (1) section 12 of the Securities and Exchange Board of India Act, 1992 (15 of 1992); (f) a depository, participant, custodian of secur .....

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red to at Sl. No. 7 of rule 114B; (j) an officer of the Reserve Bank of India, constituted under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934), or of any agency bank authorised by the Reserve bank of India; (k) a manager or officer of an insurer referred to at Sl. No. 14 of rule 114B, who, in relation to a transaction specified in rule 114B, has received any document shall ensure after verification that permanent account number has been duly and correctly mentioned therein or as t .....

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te particulars. 114D. Time and manner in which persons referred to in rule 114C shall furnish a statement containing particulars of Form No. 60.- (1) Every person referred to in,- (I) clauses (b) to (k) of sub-rule (1) of rule 114C; and (II) sub-rule (2) of rule 114C and who is required to get his accounts audited under section 44AB of the Act, who has received any declaration in Form No. 60, on or after the 1st day of January, 2016, in relation to a transaction specified in rule 114B, shall- (i .....

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nt referred to in clause (i) of sub-rule (1) shall,- (i) where the declarations are received by the 30th September, be furnished by the 31st October of that year; and (ii) where the declarations are received by the 31st March, be furnished by the 30th April of the financial year immediately following the financial year in which the form is received. (3) The statement referred to in clause (i) of sub-rule (1) shall be verified- (a) in a case where the person furnishing the statement is an assesse .....

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e (1) shall be furnished by every person mentioned in column (3) of the Table below in respect of all the transactions of the nature and value specified in the corresponding entry in column (2) of the said Table in accordance with the provisions of sub-rule (3), which are registered or recorded by him on or after the 1st day of April, 2016, namely:- TABLE Sl.No. Nature and value of transaction Class of person (reporting person) (1) (2) (3) 1. (a) Payment made in cash for purchase of bank drafts .....

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ore current account of a person. A banking company or a co-operative bank 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). 2. Cash deposits aggregating to ten lakh rupees or more in a financial year, in one or more accounts (other than a current account and time deposit) of a person. (i) A banking company or a co-operative bank to which the Banking Regulation Act, 1949 (10 of 1949) applies (including .....

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nk or banking institution referred to in section 51 of that Act); (ii) Post Master General as referred to in clause (j) of section 2 of the Indian Post Office Act, 1898 (6 of 1898); (iii) Nidhi referred to in section 406 of the Companies Act, 2013 (18 of 2013); (iv) Non-banking financial company which holds a certificate of registration under section 45-IA of the Reserve Bank of India Act, 1934 (6 of 1934), to hold or accept deposit from public. 4. Payments made by any person of an amount aggreg .....

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ten lakh rupees or more in a financial year for acquiring bonds or debentures issued by the company or institution (other than the amount received on account of renewal of the bond or debenture issued by that company). A company or institution issuing bonds or debentures. 6. Receipt from any person of an amount aggregating to ten lakh rupees or more in a financial year for acquiring shares (including share application money) issued by the company. A company issuing shares. 7. Buy back of shares .....

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rom one scheme to another scheme of that Mutual Fund). A trustee of a Mutual Fund or such other person managing the affairs of the Mutual Fund as may be duly authorised by the trustee in this behalf. 9. Receipt from any person for sale of foreign currency including any credit of such currency to foreign exchange card or expense in such currency through a debit or credit card or through issue of travellers cheque or draft or any other instrument of an amount aggregating to ten lakh rupees or more .....

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11. Receipt of cash payment exceeding two lakh rupees for sale, by any person, of goods or services of any nature (other than those specified at Sl. No. 1 to 10 of this rule, if any. Any person who is liable for audit under section 44AB of the Act. (3) The reporting person mentioned in column (3) of the Table under sub-rule (2) (other than the person at Sl.No.9) shall, while aggregating the amounts for determining the threshold amount for reporting in respect of any person as specified in colum .....

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is maintained or transaction is recorded in the name of more than one person; (d) apply the threshold limit separately to deposits and withdrawals in respect of transaction specified in item (c) under column (2), against Sl. No. 1 of the said Table. (4)(a) The return in Form No. 61A referred to in sub-rule (1) shall be furnished to the Director of Income-tax (Intelligence and Criminal Investigation) or the Joint Director of Income-tax (Intelligence and Criminal Investigation) through online tran .....

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r Digital Video Disc (DVD), alongwith the verification in Form-V on paper. 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. (b) Principal Director General of Income-tax (Systems) shall specify the procedures, data structures and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security .....

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ing person mentioned in column (3) of the Table under sub-rule (2) shall communicate to the Principal Director General of Income-tax (Systems) the name, designation, address and telephone number of the Designated Director and the Principal Officer and obtain a registration number. (b) It shall be the duty of every person specified in column (3) of the Table under sub-rule (2), its Designated Director, Principal Officer and employees to observe the procedure and the manner of maintaining informat .....

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duly authorised by the Board of Directors if the reporting person is a company; (ii) the managing partner if the reporting person is a partnership firm; (iii) the proprietor if the reporting person is a proprietorship concern; (iv) the managing trustee if the reporting person is a trust; (v) a person or individual, as the case may be, who controls and manages the affairs of the reporting entity if the reporting person is, an unincorporated association or, a body of individuals or, any other pers .....

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irector specified in sub-rule (6): Provided that where the reporting person is a non-resident, the statement may be signed, verified and furnished by a person who holds a valid power of attorney from such Designated Director . 3. In the said rules, in Appendix-II, for Forms 60, 61 and 61A the following Forms 60, 61 and 61A shall respectively be substituted, namely:- FORM NO. 60 [See second proviso to rule 114B] Form for declaration to be filled by an individual or a person (not being a company o .....

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ransaction D D M M Y Y Y Y 19 Mode of transaction ___ Cash___Cheque___ Card___ Draft/Banker s Cheque___ Online transfer___ Other 20 Aadhaar Number issued by 6 UIDAI 21 If applied for PAN and it is not yet generated enter date of application and acknowledgement number 22 If Pan not applied fill estimated total income (including income of spouse minor child etc. as per section 64 of Income-tax Act 1961) for the financial year in which the above transaction is held a Agricultural income (Rs.) b Oth .....

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__ do hereby declare that what is stated above is true to the best of my knowledge and belief. I further declare that I do not have a Permanent Account Number and my/our estimated total income (including income of spouse, minor child etc. as per section 64 of Income-tax Act, 1961) computed in accordance with the provisions of Income-tax Act, 1961 for the financial year. Verified today, the ___________________ day of __________ 20 _____ Place: ______________ (Signature of declarant) Note: Before .....

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ith fine; In any other case, with rigorous imprisonment which shall not be less than three months but which may extend to two years and with fine. The person accepting the declaration shall not accept the declaration where the amount of income of the nature referred to in item 22b exceeds the maximum amount which is not chargeable to tax, unless PAN is applied for and column 21 is duly filled. INSTRUCTION: Documents which can be produced in support of identity and address (not required if applie .....

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card 08 Yes Yes 9 Caste or domicile certificate bearing photo of the person 09 Yes Yes 10 Certificate of identity/address signed by a Member of Parliament or Member of Legislative Assembly or Municipal Councillor or a Gazetted Officer as per annexure A prescribed in Form 49A 10 Yes Yes 11 Certificate from employer as per annexure B prescribed in Form 49A 11 Yes Yes 12 Kisan passbook bearing photo 12 Yes No 13 Arm s license 13 Yes No 14 Central Government Health Scheme/Ex-servicemen Contributory .....

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Yes 22 Depository Account Statement (Not more than 3 months old) 22 No Yes 23 Property registration document 23 No Yes 24 Allotment letter of accommodation from Government 24 No Yes 25 Passport of Spouse bearing name of the person 25 No Yes 26 Property tax payment receipt (Not more than one year old) 26 No Yes B For Association of Persons (trusts) Copy of trust deed or copy of certificate of registration issue by Charity Commissioner 27 Yes Yes C For association of persons (other than Trusts) o .....

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of parents/guardians of such minor shall be deemed to be the proof of identity and address for the minor declarant, and the declaration should be signed by the parent/guardian. For HUF any document in the name of Karta of HUF is required. In case the transaction is in the name of more than one person the total number of persons should be mentioned in SI. NO. 18 and the total amount of transaction is to be filled in SI. No. 16. In case the estimated total income in column 22b exceeds the maximum .....

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DETAILS A.2.1 Statement Type Insert 2 character code A.2.2 Statement Number A.2.3 Original Statement Id A.2.4 Reason for correction Insert 1 character code A.2.5 Statement Date A.2.6 Reporting Period A.2.7 Number of Reports A.3 PRINCIPLE OFFICER DETAILS A.3.1 Officer Name A.3.2 Officer Designation A.3.3 Address A.3.4 City/Town A.3.5 Postal Code A.3.6 State Code Insert 2 character code A.3.7 Country Code Insert 2 character code A.3.8 Telephone A.3.9 Mobile A.3.10 Fax A.3.11 Email PART B:- REPORT .....

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ted agricultural income B.2.13 Estimated non-agricultural income B.2.14 Remarks B.3 FINANCIAL TRANSACTION SUMMARY B.3.1 Transaction Date B.3.2 Transaction ID B.3.3 Transaction Type Insert 2 character code B.3.4 Transaction Amount B.3.5 Transaction Mode Insert 2 character code INSTRUCTIONS TO FORM 61 The requirement field for each data element indicates whether the element is validation or optional in the schema. Validation Validation elements MUST be present for ALL data records in a file and an .....

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ese elements may be present in most (but not all) circumstances, so the validation will be based rule based. Optional An optional element specified in form. May be reported if available. SPECIFIC INSTRUCTIONS S. No. Element Description Requirement A.1.1 Reporting Person Name. Complete name of the reporting person. Validation A.1.2 ITDREIN (Income-tax Department Reporting Entity Identification Number). ITDREIN is the Unique ID issued by ITD which will be communicated by ITD after the registration .....

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will be used during verification of the registration of the reporting entity and in correspondence with the regulators. (Optional) Mandatory A.2.1 Statement Type. Type of Statement submitted. Permissible values are: NB - New Statement containing new information CB - Correction Statement containing corrections for previously submitted information TD - Test Data ND - No Data to report One Statement can contain only one type of Statement. Even if missing information has to be supplied, the complet .....

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rence. The reporting entities should maintain the linkage between the Statement Number and Statement ID. Example of the statement number is 2015/01. Validation A.2.3 Original Statement Id. Statement ID of the original Statement which is being replaced deleted or referred by reports in the current Statement. In case the Statement is new and unrelated to any previous Statement, mention 0 here. Validation A.2.4 Reason of Correction. Reason for revision to be stated when the original Statement is co .....

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y populated by the host system. The format for use is YYYY-MM-DD hh:mm:ss. Fractions of seconds is not used. Example: 2016-03-15T09:45:30. Validation. A.2.6 Reporting Period. This identifies the reporting period in YYYY-MM-DD format. For example, if reporting information for the declaration received between 01-04-2016 to 30-06-2016, the field would read, 2016-04- 01 to 2016-06-30 . Validation. A.2.7 Number of Reports Number of Reports contained in Part B of the Statement. Validation. A.3.1 Desig .....

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lidation. A.3.5 Postal Code. In case of India, the 6 digit Pin code as India Posts has to be mentioned. In case of countries outside, respective code may be used. If Pin code is not available, use XXXXXX. Validation. A.3.6 State Code. The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX. Validation. A.3.7 Country Code. The Country Code as per ISO 3166 has to be mentioned. As IN for India. If Country Code is not available, use X .....

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uely represents a report within a Statement. The Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD. Validation. B.1.2 Original Report Serial Number. The Report Serial Number of the original report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention 0 here. Vali .....

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YY Mandatory if valid PAN is not reported. Validation. B.2.3 Father's Name (for individuals). Name of the father. Validation. B.2.4 PAN Acknowledgement. If applied for PAN, the acknowledgement number for the same. (Optional) Mandatory. B.2.5 Aadhaar Number. Aadhaar Number of the person. (Optional) Mandatory. B.2.6 Identification type. The type of identification produced in support of identity. Permissible values are: 01- AADHAR card. 02-Bank/Post office passbook bearing photograph of the per .....

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passbook bearing photo. 13-Arm s license. 14-CGHS/ECHS card. 15-Photo identity card issued by the govt./PSU 16- Copy of trust deed or copy of certificate of registration issued by Charity Commissioner. 17-Copy of Agreement or copy of certificate of registration issued by Charity commissioner or Registrar of Cooperative society or any other competent authority or any other document originating from any Central or State Government Department establishing identity and address of such person. Valid .....

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de may be used. If Pin code is not available, use XXXXXX. Validation. B.2.11 State Code. The two digit state code has to be mentioned as per Indian Motor Vehicle Act 1988. If state code is not available, use XX. Validation. B.2.12 Country Code. The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX. Validation. B.2.13 Mobile/Telephone Number. Primary Telephone (STD Code Telephone number) or mobile number (if available). (Optional) Mandato .....

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tory. B.3.3 Transaction Type. Permissible values are: 01-Sale of immovable property. 02-Purchase of immovable property. 03-Sale of a motor vehicle. 04-Purchase of motor vehicle. 05-Investment in Time deposit. 06-Deposit in cash. 07-Sale of securities. 08-Purchase of securities. 09-Opening an account (other than savings and time deposit). 10-Account with balance exceeding ₹ 50,000. 11-Purchase of bank drafts or pay orders. 12-Application for issue of a credit or debit card. 13-Payment to ho .....

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o nearest rupee without decimal. If this amount is not in Indian Rupees, then convert to Indian Rupees. Validation. B.3.5 Transaction Mode. Permissible values are: 01-Cash 02-Cheue. 03-Card. 04-Draft/Bankers Cheque. 05-Online transfers. 06-Others. Validation. FORM No. 61A [See rule 114E] Statement of Specified Financial Transactions under section 285BA(1) of the Income-tax Act, 1961 PART A: STATEMENT DETAILS (This information should be provided for each Statement submitted together) A.1 REPORTIN .....

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/Town A.3.5 Postal Code A.3.6 State Code Insert 2 character code A.3.7 Country Code Insert 2 character code A.3.8 Telephone A.3.9 Mobile A.3.10 Fax A.3.11 Email PART B:- REPORT DETAILS FOR AGGREGATED FINANCIAL TRANSACTIONS B.1 REPORT NUMBER (To be provided for each person being reported) B.1.1 Report Serial Number B.1.2 Original Report Serial Number B.2 PERSONAL DETAILS B.2.1 Person Name B.2.2 Person Type Insert 2 character code B.2.3 Customer Identity B.2.4 Gender (for individuals) Insert 1 cha .....

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de Insert 2 character code B.2.20 Mobile/Telephone Number B.2.21 Other Contact Number B.2.22 Email B.2.23 Remarks B.3 FINANCIAL TRANSACTION SUMMARY B.3.1 Product Type Insert 2 character code B.3.2 Aggregate gross amount received from the person B.3.3 Aggregate gross amount received from the person in cash B.3.4 Aggregate gross amount paid to the person B.3.5 Remarks B.4 FINANCIAL PRODUCT DETAILS (To be provided for each distinctive product) B.4.1 Product Identifier B.4.2 Last Date of Transaction .....

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iginal Report Serial Number C.2 ACCOUNT DETAILS C.2.1 Account Type Insert 2 character code C.2.2 Account Number C.2.3 Account Holder Name C.2.4 Account Status Insert 1 character code C.2.5 Branch Reference Number C.2.6 Branch Name C.2.7 Branch Address C.2.8 City Town C.2.9 Postal Code C.2.10 State Code Insert 2 character code C.2.11 Country Code Insert 2 character code C.2.12 Telephone C.2.13 Mobile C.2.14 Fax C.2.15 Email C.2.16 Remarks C.3 ACCOUNT SUMMARY C.3.1 Aggregate gross amount credited .....

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ion Type Insert 1 character code C.4.11 Identification Number C.4.12 Date of birth/Incorporation C.4.13 Nationality/Country of Incorporation Insert 2 character code C.4.14 Business or occupation C.4.15 Address C.4.16 Address Type Insert 1 character code C.4.17 City / Town C.4.18 Postal Code C.4.19 State Code Insert 2 character code C.4.20 Country Code Insert 2 character code C.4.21 Mobile/Telephone Number C.4.22 Other Contact Number C.4.23 Email C.4.24 Remarks PART D: REPORT DETAILS FOR IMMOVABL .....

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7 Property address C.2.8 City /Town C.2.9 Postal Code C.2.10 State Code Insert 2 character code C.2.11 Country Code Insert 2 character code C.2.12 Stamp Value C.2.13 Remarks C.4 PERSON DETAILS (To be provided for each person related to the transactions) D.3.1 Transaction Relation Insert 1 character code D.3.2 Transaction Amount related to the Person D.3.3 Person Name Insert 2 character code D.3.4 Person Type D.3.5 Gender (for individuals) Insert 1 character code D.3.6 Father's Name (for indi .....

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ructions to Form 61A The requirement field for each data element indicates whether the element is validation or optional in the schema. Validation Validation elements MUST be present for ALL data records in a file and an automated validation check will be undertaken. The Sender should do a technical check of the data file content using XML tools to make sure all Validation elements are present and if they are not, the sender should correct the file. The Income-tax Department will also do so and .....

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plete name of the Reporting Entity. Validation. A.1.2 ITDREIN (Income-tax Department Reporting Entity Identification Number). ITDREIN is the Unique ID issued by ITD which will be communicated by ITD after the registration of the reporting entity with ITD. The ITDREIN is a 16 character identification number in the format XXXXXXXXXX.YYYYY where XXXXXXXXXX is the PAN or TAN of the reporting entity and YYYYY is a sequentially generated number. The reporting Entity may use a dummy number (PAN+99999 o .....

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Statement containing corrections for previously submitted information TD - Test Data ND - No Data to report One Statement can contain only one type of Statement. Even if missing information has to be supplied, the complete report has to be submitted instead of an incremental report. Validation. A.2.2 Statement Number Statement Number is a free text field capturing the sender s unique identifying number (created by the sender) that identifies the particular Statement being sent. The identifier a .....

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orts in the current Statement. In case the Statement is new and unrelated to any previous Statement, mention 0 here. Validation B.1.1 Report Serial Number. The number uniquely represents a report within a Statement. The Report Serial Number should be unique within the Statement. This number along with Statement ID will uniquely identify any report received by ITD. Validation. B.1.2 Original Report Serial Number. The Report Serial Number of the original report that has to be replaced or deleted. .....

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dator LL - LLP ZZ - Others XX - Not Categorised. Validation. B.2.3 Customer ID. Customer ID/Number allotted by the reporting entity (if available). (Optional) Mandatory. B.2.4 Gender (for individuals). Permissible values are: M - Male F - Female O - Others N - Not Applicable (for entities) X - Not Categorised. Validation. B.2.5 Father's Name (for individuals). Name of the father (if available). Mandatory if valid PAN is not reported. (Optional) Mandatory. B.2.6 PAN. Permanent Account Number .....

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ar Card H - NREGA job card Z - Others Mandatory if valid PAN is not reported. (Optional) Mandatory. B.2.10 Identification Number. Number mentioned in the identification document Mandatory if valid PAN is not reported. (Optional) Mandatory. B.2.11 Date of birth/Incorporation. Individual: Actual Date of Birth; Company: Date of incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorpo .....

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name, street, locality, city, state, Postal Code and country. Validation. B.2.15 Address Type. Indicates the legal character of the address. Permissible values are: 1- Residential Or Business 2 - Residential 3 - Business 4 - Registered Office 5 - Unspecified. Optional. B.2.16 City / Town. Name of City, Town or Village. (Optional) Mandatory. B.2.17 Postal Code. In case of India, the 6 digit Pin code as per India Posts has to be mentioned. In case of countries outside India, respective code may b .....

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Other Contact Number. Other Telephone (STD Code-Telephone number) or mobile Number. Optional. B.2.22 Email. Email Address (if available). (Optional) Mandatory. B.2.23 Remarks. Remarks or any other information. Optional. B.3.1 Product Type. Type of product linked with the transaction. Permissible values are: BD - Bonds or Debentures CC- Credit Card FC - Foreign Currency sale MF- Mutual Fund SI - Shares issued SB- Shares bought back TD- Time Deposit XX - Unspecified. (Optional) Mandatory. B.3.2 Ag .....

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(if available) from/to which funds was transferred. Optional. B.3.6 Related Institution Name. Name of the institution (if available) from / to which funds were transferred. Optional. B.3.7 Related Institution Ref Number. Institution reference number of the institution (if available) from / to which funds were transferred. Optional. B.3.8 Remarks. Remarks or any other information. Optional. B.4.1. Product Identifier. Unique identifier to identify the product. E.g. Time deposit number, credit car .....

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he period. (Optional) Mandatory. B.4.6 Related Account Number. Account number (if available) from/to which funds was transferred. Optional. B.4.7 Related Institution Name. Name of the institution (if available) from / to which funds were transferred. Optional. B.4.8 Related Institution Ref Number. Institution reference number of the institution (if available) from / to which funds were transferred. Optional. B.4.9 Remarks. Remarks or any other information. Optional. Part C Details of Bank/Post O .....

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as to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention 0 here. Validation. C.2.1 Account Type. Type of account. Permissible values are: BS - Savings Account BC - Current Account XX - Not Categorised. Validation. C.2.2 Account Number. Provide the account number used by the financial institution to identify the account. If the financial institution does not have an .....

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umber. The unique number (IFSC code etc.) to uniquely identify the branch. Reporting Financial Institution can use self generated numbers to uniquely identify the branch. Validation. C.2.6 Branch Name. Name of Branch linked to the account. This could be the home or linked branch. Validation. C.2.7 Branch Address. Complete address of the branch consisting of house number, building name, street, locality, city, state, Postal Code and country. Validation. C.2.8 City / Town. Name of City, Town or Vi .....

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try Code is not available, use XX. Validation. C.2.12 Telephone. Telephone number in format STD Code-Telephone number. (Example 0120-2894016). Validation. C.2.13 Mobile. Contact Mobile number. Please do not add 0 before the number. Validation. C.2.14 Fax. Fax number in format STD Code-Telephone number. (Example 0120-2894016). Optional. C.2.15 Email. E-mail of the Branch head. Validation. C.2.16 Remarks. Remarks or any other information. Optional. C.3.1 Aggregate gross amount credited to the acco .....

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X - Not Categorised. Validation. C.4.2 Person Name. Name of the individual or entity. Validation. C.4.3 Person Type. The permissible values are: IN - Individual SP- Sole Proprietorship PF- Partnership Firm HF - HUF CR - Private Limited Company CB - Public Limited Company SO - Society AO - Association of persons/Body of individuals TR - Trust LI - Liquidator LL - LLP ZZ - Others XX - Not Categorised. Validation. C.4.4 Customer ID. Customer ID/Number allotted by the reporting entity (if available) .....

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ional) Mandatory. C.4.9 Form 60 Acknowledgment. Form 60 Acknowledgment number, if applicable. (Optional) Mandatory. C.4.10 Identification Type. Document submitted as proof of identity of the individual. Permissible values are: A - Passport B - Election Id Card C - PAN Card D - ID Card issued by Government/PSU E - Driving License G - UIDAI Letter / Aadhaar Card H - NREGA job card Z - Others Mandatory if valid PAN is not reported. (Optional) Mandatory. C.4.11 Identification Number. Number mentione .....

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data format is DD/MM/YYYY Mandatory if valid PAN is not reported. (Optional) Mandatory. C.4.13 Nationality/Country of Incorporation. 2 character Country Code (ISO 3166). (Optional) Mandatory. C.4.14 Business or occupation. Business or occupation (if available). Optional. C.4.15 Address. Complete address of the person consisting of house number, building name, street, locality, city, state, Postal Code and country. Validation. C.4.16 Address Type. Indicates the legal character of the address. Per .....

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Vehicle Act 1988. If state code is not available, use XX. Validation. C.4.20 Country Code. The Country Code as per ISO 3166 has to be mentioned. Use IN for India. If Country Code is not available, use XX. Optional. C.4.21 Mobile/Telephone Number. Primary Telephone (STD Code-Telephone number) or mobile number (if available). (Optional) Mandatory. C.4.22 Other Contact Number. Other Telephone (STD Code-Telephone number) or mobile number. Optional. C.4.23 Email. Email Address (if available). (Option .....

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iginal report that has to be replaced or deleted. This number along with Original Statement ID will uniquely identify the report which is being corrected. In case there is no correction of any report, mention 0 here. Validation. D.2.1 Transaction Date. Date of transaction. The data format is DD/MM/YYYY. Validation. D.2.2 Transaction ID. Unique ID to identify transaction, if available. (Optional) Mandatory. D.2.3 Transaction Type. Permissible values are: SP - Sale GF - Gift AG - Agreement to Sell .....

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Rupees. Validation. D.2.5 Property Type. The asset underlying the transaction. Permissible values are: A - Agricultural land N - Non-agricultural land C - Commercial property R - Residential property I - Industrial Z - Others X - Not Categorized. Validation. D.2.6 Whether property is within municipal limits. Permissible values are: Y - Yes N - No X - Not Categorized. Validation. D.2.7 Property Address. Address of Property. (Optional) Mandatory. D.2.8 City / Town. Name of City, Town or Village. ( .....

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is not available, use XX. Validation. D.2.12 Stamp Value. The value for stamp valuation is to be provided. Validation. D.2.13 Remarks. Remarks or any other information. Optional. D.3.1 Transaction Relation. Relation of the person to the transaction Permissible values are: S - Seller/Transferor B - Buyer/Transferee C - Confirming Party P - Power of Attorney holder Z - Others X - Not Categorized Validation. D.3.2 Transaction Amount related to the person. Amount of transaction related to the perso .....

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Z - Others XX - Not Categorised. Validation. D.3.5 Gender (for individuals). Permissible values are: M - Male F - Female O - Others N - Not Applicable (for entities) X - Not Categorised. Validation. D.3.6 Father's Name (for individuals). Name of the father (if available) Mandatory if valid PAN is not reported. (Optional) Mandatory. D.3.7 PAN. Permanent Account Number issued by Income Tax Department. (Optional) Mandatory. D.3.8 Aadhaar Number (for individuals). Aadhaar number issued by UIDAI .....

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ber. Number mentioned in the identification document Mandatory if valid PAN is not reported. (Optional) Mandatory. D.3.12 Date of birth/Incorporation. Individual: Actual Date of Birth; Company: Date of incorporation; Association of Persons: Date of formation/creation; Trusts: Date of creation of Trust Deed; Partnership Firms: Date of Partnership Deed; LLPs: Date of incorporation/Registration; HUFs: Date of creation of HUF and for ancestral HUF date can be 01-01-0001 where the date of creation is .....

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