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Income–tax (7th Amendment) Rule, 2016 - Amends rule 114E regarding Information Return or Statement of Financial Transactions

Income Tax - 19/2016 - Dated:- 18-3-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE [CENTRAL BOARD OF DIRECT TAXES] Notification No.19/2016 New Delhi, the 18th March, 2016 S.O.1155 (E)- In exercise of the powers conferred by sect .....

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t) Rule, 2016 and shall be deemed to have come into force from the 1st day of April, 2015. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the Rules), in rule 114E,- (i) in the marginal heading, after the words Information Return , the w .....

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in sub-rule (4),- (I) in clause (a),- (A) for the word return , wherever it occurs, the words return or statement shall be substituted; (B) in both the provisos, for the words and figure Annual Information Return-Administrator , wherever they occur, .....

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clause (ii), for the word return , the words return or the statement shall be substituted; (iv) in sub-rule (7), for the words Annual Information Return , the words Annual Information Return or Statement of Financial Transaction shall be substituted .....

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