Notification No         :      280
Section(s) Referred       :      Section 295
Date of Issue          :       16/11/2004
Notification No. 280 of 2004, dt. 16th Nov., 2004
Income Tax Notification No: 280 (16-Nov-04) Income-tax (Fourteenth Amendment) Rules, 2004
In exercise of the powers conferred by section 295, read with section 44AB, 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:-
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 1. (1) These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2004.
(2) They shall come into force from the 1st day of December, 2004.
2. In Appendix-II to the Income-tax Rules, 1962,-
(A) in Form No.3CA, in item No.3, after the words, figure and letters “Form No.3CD”, the words “and the Annexure thereto” shall be inserted;
(B) in Form No.3CB, for item No.4, the following items shall be substituted, namely:-
“4. The statement of particulars required to be furnished under section 44AB is annexed herewith in Form No.3CD.
5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.3CD and the Annexure thereto are true and correct.”;
(C) in Form No.3CD, for the Note occurring at the end, the following shall be substituted, namely:-
Note :
1. The Annexure to this Form must be filled up failing which the Form will be considered as incomplete.
2. This Form and the Annexure have to be signed by the person competent to sign Form No.3CA or Form No.3CB, as the case may be.
Annexure
Part A
1. Name of the assessee:…………………………….
2. Address:…………………………….
3. Permanent Account Number:…………………………….
4. Status:…………………………….
5. Previous year ended: 31st March…………………….
6. Assessment year:…………………………….
Part B
Nature of Business ………………..
Code* ………………
Sl. No.                                                Parameters                     Current Year           Preceding Year
1.       Paid up Share Capital
2.       Share Application Money
3.       Reserves and Surplus
4.       Secured Loans
5.       Unsecured Loans
6.       Current liabilities and Provisions
7.       Total of Balance Sheet
8.       Gross Turn Over
9.       Gross Profit
10.     Commission received
11.     Commission Paid
12.     Interest received
13.     Interest paid
14.     Depreciation as per books of Account
15.     Net Profit(or loss) before tax
16.     Taxes on income paid/provided for in the books
Signed
…………….
Place : ………………….
Date : …………………..
Note :
*Please enter the relevant code pertaining to the main area of your business activity.
The codes are as Follows :
Sector                       Sub – Sector                                   Code
                                 Agro-based Industries                   0101
                                 Automobile and Auto parts           0102
                                 Cement                                          0103
                                 Diamond Cutting                           0104
                                 Drugs and Pharmaceuticals           0105
                                 Electronics including Computer Hardware      0106
                                 Engineering goods                         0107
                                 Fertilizers, Chemicals, Paints        0108
                                 Flour & Rice Mills                        0109
                                 Food Processing units                   0110
                                 Marble & Granite                          0111
                                 Paper                                              0112
                                 Petroleum and Petrochemicals      0113
                                 Power and energy                          0114
                                 Printing & publishing                    0115
                                 Rubber                                           0116
                                 Steel                                               0117
                                 Sugar                                             0118
                                 Tea,Coffee                                     0119
                                 Textilex, Handlooms,Power Looms       0120
                                 Tobacco                                         0121
                                 Tyre                                               0122
                                 Vanaspati & Edible Oils                0123
                                 Others                                            0124
(2) Trading               Chain Stores                                  0201
                                 Retailers                                         0202
                                 Wholesalers                                   0203
                                 Others                                            0204
(3)Commission Agents                                                   General Commission Agents                      0301
(4)Builders               Builders                                         0401
                                 Estate Agents                                 0402
                                 Property Developers                      0403
                                 Others                                            0404
(5)Contractors          Civil Contractors                           0501
                                 Excise Contractors                        0502
                                 Forest Contractors                         0503
                                 Mining Contractors                       0504
                                 Others                                            0505
(6)Professionals       Chartered Accountants,Auditors etc.      0601
                                 Fashion Designers                         0602
                                 Legal Professionals                       0603
                                 Medical Professionals                   0604
                                 Nursing Homes                              0605
                                 Speciality Hospitals                       0606
                                 Others                                            0607
(7) Service Sector    Advertisement Agencies               0701
                                 Beauty Parlours                             0702
                                 Consultancy Services                    0703
                                 Courier Agencies                           0704
                                 Computer Training/Educational and Coaching institutes                                  0705
                                 Forex Dealers                                0706
                                 Hospitality Services                      0707
                                 Hotels                                            0708
                                 I.T. enabled services, BPO service provides    0709
                                 Security Agencies                          0710
                                 Software Development Agencies  0711
                                 Transporters                                   0712
                                 Travel Agents, Tour Operators     0713
                                 Others                                            0714
(8) Financial Service Sector                                           Banking Companies                                 0801
                                 Chit Funds                                     0802
                                 Financial Institutions                     0803
                                 Financial Service Providers           0804
                                 Leasing Companies                       0805
                                 Money Lenders                              0806
                                 Non Banking Finance Companies 0807
                                 Share Brokers, sub-brokers, etc.   0808
                                 Others                                            0809
(9) Entertainment Industry                                             Cable T.V productions                                 0901
                                 Film Distribution                           0902
                                 Film Laboratories                          0903
                                 Motion Picture Producers              0904
                                 Television Channels                      0905
                                 Others                                            0906

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