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REGISTERED No. D. 221

The Gazette of Indiaof India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 7] NEW DELHI, TUESDAY, JANUARY 5, 1965/PAUSA 15, 1886

Separate paging is given to this Part in order that it may be filed

as a separate compilation

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION

INCOME-TAX

New Delhi, the 4th January 1965

S.O. 169.—In exercise of the powers conferred by section 295 of the Income- tax Act. 1061 (43 of 1961), the Central Board of Dirert Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

1. These rules may be called the Incomc-tax (Amendment) Rules, 1965.

2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in Part II—

(a) before rule 3, the following rule shall be inserted, namely:—

"2A. Limits for the purposes of section 10 (13A) .—The amount which is not to be included In the total income of an assessee in respect of the special allowance referred to in clause (13A) of section 10 shall be—

(a) the actual amount of such allowance received by the assessee in respect of the relevant period; or

(b) the amount by which the expenditure actually incurred by the assessee in payment of rent in respect of residential accommodation occupied by him exceeds one-tenth of the amount of salary due to the assesses in respect of the relevant period; or

(c) an amount equal to—

(i) where such residential accommodation is situate at Bombay. Calcutta. Delhi or Madras, one-fifth of the amount of salary due to the assessee in respect of the relevant period, and

(ii) where such residential accommodation is situate at any other place, one-tenth of the amount of salary due to the assessee in respect of the relevant period, or

(d) a sum calculated at the rate of Rs. 300/- per month in respect of the relevant period,

whichever is the least.

( 2 1)

Explanation.—In this rule

(i) 'salary' shall have the meaning assigned to It In clause (h) of rule 2 of Part A of the Fourth Schedule;

(11) 'relevant oeriod' means the period during which the said accommoda- tion was occupied by the assessee durintf the previous year.";

(b) after rule 5, the following rule shall be Inserted, namely:-—

"5A, Development rebate.—The deduction to be allowed by way of develop- ment rebate In resoect of any ship or, machinery or plant referred to In sub-section (1A) of section 33 shall be a sum equivalent to—

(a) in t.be ^ase of anv such ship, twenty per cent, of the actual cost of

the ship to the assessee;

(b) In tJr> ^°<:- of 'nv such machinery or plant Installed after the 31st day

of March, 1964—•

(I) where it is installed before the 1st day of April, 1966, for the pur- poses of business of mining r-oal, twenty per cent, of the actual cost of the machinery or plant to the assessee; and

(II) in any other c^se, ten per cent, of the actual cost of the machinery or plant to the assessee.

Explanation.—In this rule, 'actual coat' shall have the meaning assigned to

it in clause (1) of section 43."

3. In PART IX of the principal rules, after rule 44, the following rules shall be inserted, namely;—

"44A- Apvlictlon for tax clearance certificate for registration of documents in certain cases.—An application under sub-section (2) of section 230A for a certificate under sub-section (1) of that section shall be made, in duplicate in Form No. 34A to the Income-tax Officer.

44B. Grant of tax clearance certificate or refusal.—Within 60 days of the re-pint of the application referred to in rule 44A, the Income-tax Officer shall—

(I) If he Is satisfied that the applicant has either oaid or made satisfactory provision for payment of all existing liabilities under the enactments specified in clause (a¹) of sub-section (1) of section 23.0A or that the registration of the document referred to in the application will not preiudtciallv affect the recovery of any such liability, grant the certi- ficate and forward the same to the registering officer concerned; or

(II) If he is not so satisfied, pass an order in writing refusing to grant the certificate, recording his reasons therefor."

4. In rule 112 of the principal rules, in clause (Hi) of sub-rule (2), after the words "of DoMce offlrers". the words "or of officers of the Central Government or of both" shall be inserted.

5. After rule 119 of the principal rules, the following rules shall be Inserted, namely:—

"120. Form for furnishing particulars by contractor.—The particulars required to be furnished under sub-section (1) of section 285A by a contractor shall be In Form No. 52.

121, Procedure for imposition of fine,—No order imposing a fine under sub- section (2) of section 285A shall be made unless the contractor has, been given a reasonable opportunity of being heard,"

6. In Appendix II to the principal rules—

d) after Form No. 34, the following Form shall be inserted, namely:—

"FORM NO. 34A

(See rule 44A)

APPLICATION FQR A CERTIFICATE UNDER SECTION

230A(D OF THE INCOME-TAX ACT, 1961

To

The Income-tax Officer,

Sir,

I request that a certificate under sub-section (1) of section 230A of the income- tax Act, 1901 be granted to me,

1 give below the necessary particulars:

1. Full name and address of applicant (in block letters)

2. Status (whether Individual, H.U.F., etc.) 3. Name of father (or husband)

(To be filled in if the applicant is an individual)

4. (i) In case any assessment has been made on tne applicant under trie Indian Income-tax Act, 1922 /Income-lax Act, 1981/Wealth-tax Act, 1957/Expenditure Tax Act, 1957/Gift-tax Act, 1958, name oi Income-tax Circle/ Ward/Distiict in which such assessment in respect of the latest year was made.

til) If no assessment has been made as stated above, whether a return has been submitted under any of the said Acts lor any year, and if so. the amount of Income/wealth/expenditure/gift return- ed for each such year and the Circle/ Ward/District where such return has been filed.

5. (I) Names and addresses of all firms or associations of persons or body of Indi- viduals In which applicant Is a partner or member and the Income-tax CircJe/ Ward/District in which each such lirm or Association of Persons or body or Individuals is assessed to tax.

(ii) Names anrl addresses of all private limited companies in which applicant is or has been a Director at any time after 1st April, 19G2 and the Circle/ Ward/Dlstrlict in which each such Company is assessed to tax.

6. Particulars of existing tax liability as on the

date of the application under,—

C.A.P./Asstt. year Amount

Us.

'....',

(I) the Excess Profits Tax Act, 1T40 (ii) the Business Profits Tax Act, 1947 (iii) the Indian Income-tax Act, 1922

(iv) the Income-tax Act, 1961 (v) the Wealth-tax Act, 1957 (vi) the Expenditure-tax Act, 1057 (vii) the Gift-tax Act, 1958

(If there is no existing liability against the applicant on the date of the application under any one of the aforesaid Acts, this should be indicated by writing "NIL" against the name of the relevant Act.)

7. (i) Nature of the document i.e. whether a deed, of sale, gift, settlement, lease, etc., proposed to be registered,

(ii) Nature of applicant's right, title or interest to or in the property pur- ported to be transferred, assigned, limited or extinguished.

8. (i) In case the transferor is not the bene- ficial owner of or has no beneficial right or interest in the property proposed to be transferred, the namely) and address(es) of the beneficial owner/owners.

(ii) In case the property is held by the applicant as a trustee, agent, guardian or in any other capacity on behalf of any person or persons, the name(s) and address(es) of such other person/persons

9. In a case where the applicant is a trustee, the particulars of all existing tax liabi- lities, if any, of the beneficiary (ies) of the trust as on the date of application, under:—

(.To be filled in only if the beneficiary(ies) is/are chargeable to tax.]

CAJP./Aflstt. Amount

year Ha.

(i) the Excess Profits Tax Act, 1940 (ii) the Business Profits Tax Act, 1947 (iii) the Indian Income-tax Act, 1922 (iv) the Income-tax Act, 1961 (v) the Wealth-tax Act, 1957 (vi) the Expenditure-tax Act, 1957 (vii) the Gift-tax Act, 1958

(Particulars should be given in a separate sheet if there is more than one such beneficiary).

10. Date on which the right, title or interest to or in the property concerned was acquired.

11. Cost of acquisition of the property. If the property was constructed by the appli- cant, cost of acquisition of the land and cost of construction.

12. Particulars of the source or sources from which the cost of acquisition or con- struction was met.

,

13. If the property or part thereof wa. acquired under any of me loliowing moues of acquisition, the particular mode 01 acquisition applicable to the applicant should be indicated:

(i) on any distribution of assets on the total or partial partition of a Hindu undivided family

(.Ii) under a gilt or will

(ili) (a) by succession, inheritance or devolu-

tion, or

(b) on any distribution of.assets on the dissolution of a linn, body oi indivi- duals or other association oi persons, or

(c) on any distribution of assets on the

liquidation 01 a company, or

(d) under a transfer to a revocable or an

irrevocable trust, or

(e) any other mode not covered by

the above.

14. Name and address of the transferee, assignee,

etc.

1&. (i) Full value of the consideration lor which the property or the rigm, title or interest to or in the properly is pur- ported to be transferred;

(ii) If the transfer is to be without con- sideration, the value for purposes of stamp duty.

16. Particulars of the property, i.e., its nature,

extent, location, area, etc.

17. Designation and address of the registering Otlicer to whom the document has been/ will be presented for registration.

1 declare that to the best of my knowledge and belief, the information furnished above is correct, complete and is truly stated. Place Date

Yours faithfully, (Signature) NOTES : 1- This application should be signed—

;a) in the case of an individual, by the individual himself; where the individual is absent trom inuia, by the individual concerned or by some person duiy authorised by him m this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a liindu undivided family, by the Karta, and, where the Karta is absent from India or is mentally incapacitated from attending to his aSairs, by any other adult member of such family;

(c) in the case of a company or local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of any other association or body of individuals, by any member of the association or body or the principal officer thereof; and (f) in the case of any other person, by that person or by some person com- petent to act on his behalf.

^ K,. . An. if [PART I I-

2. This application should be submitted in duplicate and should be accom- panied bj>' a copy ol the document which is to be registered. _ _ _ __ _____ To " - - - - -- - - • - • —

The Registrar/Sub-Registrar,

1, The above-mentioned applicant has been assessed/is assessable* by me up to

.

2, He/She/It* has

"no liabilities outstanding;

* made satisfactory provision for payment of taxes due under the Income- tax Act, 19t(l, Indian Income-tax Act. 1922, Excess Profits Tax Act, 1H40. Business Fronts Tax Act, 1947, Wealth-tax Act, 1957, Expendi- ture-tax Act, 1957 and Gift-tax Act, 1968.

3, * The registration of the document mentioned against item No. 7(i) of the application win not prejudicially affect the recovery of any of the taxes due under the Income-tax Act, 1961, Indian Income-tax Act, 1922, Excess Profits Tax Act, 1940, Business Fronts Tax Act, 1947, Wealth-tax Act, 1957, Expenditure-tax Act, 1957 and Gift-tax Act, 1858.

Signature

Designation: Income-tax Officer

Ward/District/Circle.

NOTE.—* Delete the inappropriate words of paragraph.

(ii) In Form No. 36, for the existing items Nos. 6, 7 and 8, the following items shan uc subsciiuted, namely:—

"6. **The Appellate Assistant Commissioner passing the order under sec- tion 131(2)/154/250/271.

7. **The Inspecting Assistant Commissioner passing the order under sec- tion 154/274(2).

8. **The Commissioner passing the order under section 154/263/285A."

(iii) in Form No. 45, after the words "of police officers", the words "or of officers ol! the Central Government or of both¹' shall be inserted.

(iv) after Form No. 51, the following Form shall be inserted, namely: —

"FORM NO. 52

{See rule 120),

FORM OF PARTICULARS TO BE GIVEN UNDER SECTION 285A(1)

To

The Income-tax Officer,

Sir,

Whereas I/we*

have entered into a contract of (name and address)

the value exceeding rupees fifty thousand,—

• (i) for the construction of a building for

(name and address)

•(ii) for the supply of goods andVservices (in connection with the con- struction of a building) to

(name and address)

I/We furnish hereunder the following particulars relating to the contort in accordance with the provisions of section 285A(1) of the Income-tax Act, 1961: —

1. Full name and address of the person with whom

the contract made (in block letters).

2. Date of the contract.

3. Total value of the contract.

4. Place where the contract 18 to be executed.

5. Date by which the contractor has to perform

the contract.

*Q, (i) Location of the place where the building is

to be constructed;

(li) Number of storeys to be constructed and

the number of rooms in each storey;

(ill) Plinth area of the building proposed to

be constructed.

•7. Brief description of the goods or services to be supplied under the contract and the value thereof.

I declare that

"I""

the family

the firm

the association

the body of individuals

the local authority

_ _ the company

*has/has not entered into * another/other contract(s) In respect of the same have? have not any other building or part of such building for the construction thereof or for the supply of goods or services in connection therewith.

I further declare that to the best of my knowledge and belief, the information furnished above Is correct, complete and is truly stated.

Yours faithfully,

Signature

Place

Status

Date

NOTES.—1. This form should be signed—

(a) in the case of an individual, by the individual himself; where the individual Is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his atfairs, by his guardian or by any other person competent to act on his behalf:

(b) in the case of a Hindu undivided family, by the Karta, and, where the Karta is absent from India or is mentally incapacitated from attend- ing to his affairs, by any other adult member of such family;

(c) In tfie case of a company or local authority, by the principal officer thereof;

(d) in the ease of a firm, by any partner thereof, not being a minor;

(e) In the case of any other association or body of Individuals, by any member of the association or body or the principal officer thereof; and

(f) in the case of any other person, by that person or by some person competent to act on hia behalf.

2. This form should be submitted In duplicate and should be accompanied by a copy of the document which is to be registered.

•Delete inappropriate words.

**In the case of an assessee who is an Individual, if the declaration is signed by a person other than tho individual himself, the word "me" or "I" should be scored out and the name of the assessee should be written here.

[No. 2/F. No. 3(49)-64/TPL.]

V. RAMASWAMI IYER, Secy. Central Board of Direct Taxes.

PRINTED IN INDIA BY THE GENERAL MANAGER. GOVERNMENT OF INDIA PRESS, N IW DELHI AND PUBLISHED BY THE MANAQER OF PUBLICATIONS, PIQdHI, 1 9 65