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TMI BlogIncome-tax (8th Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... I, 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 be included as income chargeable under the head 'income from other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous 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, as referred to in section 96, during the previous year? (Yes/No) (b) If yes, please specify:- (i) Nature of the impermissible avoidance arrangement: (ii) Amount (in Rs.) of tax benefit in the previous year arising, in aggregate, to all the parties to the arran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han 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 transaction or in respect of transactions relating to one event or occasion to a person, made by a cheque or bank draft, not being an account payee cheque or an account payee bank draft, during the previous year:- (i) Name, address and Permanent Account Number (if available with the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 inserted, namely:- "42. (a) Whether the assessee is required to furnish statement in Form No.61 or Form No. 61A or Form No. 61B? (Yes/No) (b) If yes, please furnish: Income-tax Department Reporting Entity Identification Number Type of Form Due date for furnishing Date of furnishing, if furnished Whether the Form contains information about all details/ transactions which are required to be reported. If not, please furnish list of the details/transactions which are not reported. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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