TMI BlogIncome-tax (8th Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In the Income-tax Rules, 1962 , in Appendix II, in Form No. 3CD ,- (i) in serial number 4,- (a) after the words sales tax, , the words goods and services tax, shall be inserted; (b) after the words registration number or , the words GST number or shall be inserted; (ii) in serial number 19, in the table, after the row with entry 32AC , the row with entry 32AD shall be inserted; (iii) in serial number 24, after the words 32AC or , the words 32AD or shall be inserted; (iv) in serial number 26, for the words or (f) , the words , (f) or (g) shall be substituted; (v) after serial number 29 and the entries relating thereto, the following shall be inserted, namely:- 29A. (a) Whether any amount is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnings before interest, tax, depreciation and amortization (EBITDA) during the previous year (in Rs.): (iii) Amount (in Rs.) of expenditure by way of interest or of similar nature as per (i) above which exceeds 30% of EBITDA as per (ii) above: (iv) Details of interest expenditure brought forward as per sub-section (4) of section 94B: A.Y. Amount (in Rs.) (v) Details of interest expenditure carried forward as per sub-section (4) of section 94B: A.Y. Amount (in Rs.) 30C. (a) Whether the assessee has entered into an impermissible avoidance arrangement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt (in Rs.); (bc) Particulars of each payment made in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transaction or in respect of transactions relating to one event or occasion to a person, otherwise than by a cheque or bank draft or use of electronic clearing system through a bank account during the previous year:- (i) Name, address and Permanent Account Number (if available with the assessee) of the payee; (ii) Nature of transaction; (iii) Amount of payment (in Rs.); (iv) Date of payment; (bd) Particulars of each payment in an amount exceeding the limit specified in section 269ST, in aggregate to a person in a day or in respect of a single transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted contains information about all details/transactions which are required to be reported. If not, please furnish list of details/transactions which are not reported. ; (ix) after serial number 36 and the entries relating thereto, the following shall be inserted, namely:- 36A. (a) Whether the assessee has received any amount in the nature of dividend as referred to in sub-clause (e) of clause (22) of section 2? (Yes/No) (b) If yes, please furnish the following details:- (i) Amount received (in Rs.): (ii) Date of receipt: ; (x) after serial number 41 and the entries relating thereto, the following shall be inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating to entities falling under composition scheme Relating to other registered entities Total payment to registered entities (1) (2) (3) (4) (5) (6) (7) [F.No. 370142/9/2018-TPL] PITAMBAR DAS, Director (Tax Policy and Legislation) Note: The Principal Rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E) dated the 26th of March, 1962 and were last amended vide notification number G.S.R 647 (E) dated 13.07.2018 . - Notification Tax Management India - taxmanagementin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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