REGISTERED NO. D (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3— Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 164] NEW DELHI, THURSDAY, MARCH 31, 1983/CHAITRA 10, 1905 Separate paging is given to this Part in order that It may be filed as a separate
compilation
1549 GI82
(1)
: THE GAZETTE OF INDIA : EXTRAORDINARY [PART [I -SEC. 3(ii)JMINISTRY OF FINANCE
CENTRAL BOARP OF DIRECT TAXES
NOTIFICATION
New Delhi, the 31st March, 1983
INCOME-TAX
S.O. 274(E).—In exercise of the powers conferred by section 295 of the Income-tax Act, 196J (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
(Sixth Amendment) Rules, 1983-
(2) They shall come into force on the 1st day of
April, 1983.
2. In Appendix II to the Income-tax Rules, 1962,
in Foim No. 34B,—
(a) existing item 3 shall be renumerated as item 4, and before item 4 as so renumbered, the following item shall be inserted, namely:— "3. Status (see Note 4).";
(b) existing item 4 shall be omitted;
(c) for existing item 6, the following item shall
be substituted, namely:—
"6. Proceedings to which application for settlement relates, the date from which the proceedings are pending and the income-tax authority before whom the proceedings are pending (see Note 6).";
3
(d) for existing item 8, the following item shall
be substituted, namely:—
"8. Particulars of the issues to be settled, nature and circumstances of the case and complexities of the investigation involved (sec Note 7).";
(c) existing Note 4 shall be renumbered as Note 5, and before Note 5 as so renumbered, the following Note shall be inserted, namely:—
"4. Please suite whether individual, Hindu undivided family, company, firm, an association of persons etc,'1;
(f) existing Note 5 shall be renumbered as Note 8, and before note 8 as so renumbered, the following Notes shall be inserted, namely:—
"6. If the proceedings to which the appli- cation for settlement relates consist of assess- ment proceedings, indicate the designation of the Income-tax Officer/Inspecting Assistant Commissioner (Assessment) before whom the proceedings are pending indicating also the date of service of notice under section 139(2)/ section 148 of the Income-tax Act, 1961, or the date of reopening of the assessment under section 146 of the said Act or, as the case may be, the date of filing of the return under section 139 of the said Act. Where the application for settlement relates to appel- late proceedings, indicate the appellate autho- rity before whom the appeal is filed and the date of filing of the appeal. In cases where the application for settlement relates to revi- sion petition, indicate the date of filing the revision petition and whether the same is filed within time or not.
7. Full details of issues for which appli- cation for settlement is made, the nature and circumstances of the case and cmoplexities of the investiagation involved must be indi- cated against item 8. Where application relates to more than one assessment year, these details should be furnished assessment year-wise.".
[No. 5146/F.No. 142(41)/82-TPL]
V. D. WAKHARKAR, Secy. Central Board of Direct Taxes.
Note:—Principal rules were published under Notification No. S.O. 969 dated 26-3-1962 and subse- quently amended by S.O. No. 2029 dated 30-6-1962, 2565 dated 9-8-1962, 2508 dated 30-8-1963, 511 dated 4-2-1964,2567 dated 27-7-1964, 3660 dated 13-10-1964, 169 dated 4-1-1965, 591 dated 15-2-1965, 860 dated 8-3-1965, 1086 dated 30-3-1965, 1886 dated 10-6-1965,
4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Snc. 3(ii)]27-8-1977, 665(E) dattd 9-9-1977, 677(E) dated 22-9-1977, 720(E) dated 14-10-1977, 730(E) dated 18-10-1977, 827(E) dated 8-12-1977, 24(£) dated 18-1-1978, 178(E) dated 17-3-1978, 222(E) dated 31-3-1978, 351(E) dated 24-5-1978, 355(E) dated 25-5-1978, 363(E) dated 29-5-1978, 433(E) dated 7-7-1978, 464(E) dated 24-7-1978, 725(E) dated 23-12-1978, 58(E) dated 30-1-1979, 146(1-) dated 20-3-1979, 324(E) dated 30-5-1979, 416(ii) dated 21-7-1979, 6O7(EJ dated 29-10-1979, 6O8(E) dated 29-10-1979, 609(E) dated 29-10-1979, 641(E) dated 6-11-1979, 40(E) dated 19-1-1980, 351(E) dated 26-5-1980, 396(E) dated 12-6-1980, 434(E) dated 18-6-1980, 562(E) dated 24-7-1980, 695(E) dated 29-8-1980, 832(E) dated 1-10-1980, 894(E) dated 17-11-1930, 931(E) dated 1-12-1980, 46(E) dated 22-1-1981, 47(E) dated 22-1-1981, 118(E) dated 20-2-1981, 139(E) dated 28-2-1981, 396{E) dated 30-5-1981, 492(E) dated 19-6-1981, 558(E) dated 14-7-1981, 618(E) dated 1-8-1981, 824(E) 4ated 21-11-1981, 104(E) dated 27-2-1982, 268(E) dated 12-4-1982, 365(E) dated 27-5-1982, 472(E) dated 29-5-1982, 433(E) dated 21-6-1982, 448(E) dated 26-6-1982, 472(E) dated 2-7-1982, 546(E) dated 31-7-1982, 128(E) dated 21-2-1983, 131(E) dated 23-2-1983, 146(E) dated 26-2-1983, 151(E), dated 28-2-1983 and 152(E) dated 28-2-1983.
2153 dated 2-7-1965, 2704 dated 27-8-1965, 189 dated 13-1-1966, 2451 dated 10-8-1966, 598 dated 13-2-1967, 846 dated 10-3-1967, 1949 dated 2S-5-1967,2460 dated 22-7-1967, 3218 dated 6-9-1967, 4588 dated 21-12-1967, 813 dated 29-2-196S, 1112 dated 18-3-1968, 1356 dated 22-5-1968, 2751 dated 2-8-1968, 2883 dated 24-8-1V68, 3494 datjd 25-9-1968, 624 dated 14-2-1969, 625 dated 14-2-1969,2000 dated 23-5-1969,2005 dated 24-5-1969, 4427 d.itcd 29-10-1969, 5056 dated 29-12-1969, 152 dated 9-1-1970, 719 dated 23-2-1970, 3398 dated 14-10-1970, 3769 dated 18-11-1970 , 4001 dated 16-12-1970, 1917 dated 20-2-1971, 1997 dated 11-5-1971 2168 dated 23-5-1971, 2272 dated 31-5-1971, 5595 dated 30-12-1971, 175(E) dated 6-3-1972, 436(E) dated 21-6-1972, 573(E) dated 1-9-1972, 70S(E) dated 15-11-1972, 159(E) dated 20-3-1973, 160(E) dated 20-3-1973, 369(E) dated 2-7-1973, 128(E) dated 28-2-1974, 291(E) dated 14-5-1974, 567(E) dated 21-9-1974, 615(E) dated 17-10-1974, 627(E) dated 2-11-1974, 725(E) dated 19-12-1974, 25(E) dated 10-1-1975, 295(E) dated 1-7-1975, 534(£) dated 24-9-1975, 543(E) dated 26-9-1975, 710(E) dated 18-12-1975, 134(E) dated 23-2-1976, 197(E) dated 15-3-1976, 266(E) dated 31-3-1976, 275(E) dated 1-4-1976, 420(E) dated 19-6-1976, 615(E) dated 16-9-1976, 842(E) dated 30-12-1976, 18(E) dated 12-1-1977, 23(E) dated 18-1-1977, 210(E) dated 5-3-1977, 64O(E) dated