Notification No : 138
Section(s) Referred :
Date of Issue : 29/5/2003
Notification No. 138 of 2003, dt. 29th May, 2003
In exercise of the powers conferred by section 295 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 (Seventh Amendment) Rules, 2003.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,–
(i) in rule 114, after sub-rule (3), the following sub-rule shall be inserted, namely:–
“(4) The application referred to in sub-rule (1) in respect of persons mentioned in Column 2 of the Table below shall be accompanied by the documents mentioned in Column 3 as proof of identity and address of the applicant:
TABLE
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Sl. Applicant Documents as proof of identity aid address
No.
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(1) (2) (3)
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1. Individual (i) Proof of identity–
Copy of school leaving certificate or
matriculation certificate or degree of a
recognised educational institution or
depository account or credit card
or bank account or water bill or
ration card or property tay, assessment
order or passport. or voter identity
card or driving license or certificate
of identity signed by a Member of
Parliament or Member of Legislative
Assembly or Municipal Councillor or a
Gazetted Officer, as the case may be.
In case of a person being a minor,
any of the above documents of any of
the parents or guardian of such minor
shall be deemed to be the proof of
identity.
(ii) Proof of address–
Copy of electricity bill or telephone
bill or depository account or credit
card or bank account or ration card or
employer certificate or passport or
voter identity card or property tax
assessment order or drivi-ig license
or rent receipt or certificate of
address signed by a Member of
Parliament or Member of Legislative
Assembly or Municipal Councillor or
a Gazetted Olficer, as the case
may be.
In case of a person being a minor,
any of the above documents of any
of the parents or guardian of such
minor shall be deemed to be the proof
of address.
2. Hindu Copy of any document applicable in the
undivided case of an individual specified in
family serial number 1, tn respect of Karta
of the Hindu undivided family,
as proof of identity and address.
3. Company Copy of Certificate of Registration
issued by the Registrar of Companies.
4. Firm Copy of Certificate of Registration
issued by the Registrar of Firms
or
Copy of Partnership Deed.
5. Association of Copy of Trust deed
persons or
(Trusts) Copy of Certificate of Registration
Number issued by Charity Commissioner.
6. Association of Copy of Agreement
persons (other or
than Trusts) or Copy of Certificate of Registration
body of number issued by Charity Commissioner or
individuals or Registrar of Co-operative Society or or
local authorithy any other Competent Authority
or artificial or Any other document originating from
juridical person any Central or State Government
Department establishing identity and
address of such person
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