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
—————————————————————————-
 Sl.    Applicant             Documents as proof of identity aid address
 No.
—————————————————————————-
 (1)       (2)                                (3)
—————————————————————————-
  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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