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Income–tax (1st Amendment) Rules, 2017

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..... 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 (1st Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter refe .....

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..... th day of February, 2017. . 3. In the principal rules, in rule 114C, after sub-rule (2), the following sub-rule shall be inserted, namely:- 3. The person referred to in sub-rule (1) or sub-rule (2) who has received any document in which permanent account number is mentioned or as the case may be, a declaration in Form No.60 has been furnished, shall ensure that the valid permanent account .....

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..... r serial number 12 and entries relating thereto, the following serial number and entries shall be inserted, namely:- Sl. No. Nature and value of transaction Class of person (reporting person) (1) (2) (3) 13. Cash deposits during the period 1st April, 2 .....

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..... ACCOUNT SUMMARY C.3.1 Aggregate gross amount credited to the account in cash C.3.2 Aggregate gross amount debited to the account in cash C.3.3 Aggregate gross amount credited to the account in cash from 1st day of April, 2016 to .....

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