REGISTERED No. D. (D.N.)-72
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 25) NEW DELHI, SATURDAY, JANUARY 21, 1984/MAGHA 1, 1905
Separate paging is given to this Part in order that it may be filed as a separate
compilation
1333 GI/83-1
(1)
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]3
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TEX
New Delhi, the 21st January, 1984
S.O. 34(B).—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 In- come-tax Rules, 1962, namely :—
1. (U These rules may be called the Income-
tax (Amendment) Rules, 1984.
(2) They shall come into force on the Jst day of
April, 1984.
4 THE GAZETTE OF INDIA! EXTRAORDINARY [PAKI U - S K C. 3(ii)l2. In Appendix 11 to the income-tax Rules, 1962, 11 j in Form No. 1.—
(a) in Part I,—
(i) in items 3, 7 and 9 the mark ' V shall be inserted immediately before the num- ber of that item;
(ii) the following Note shall be inserted at
the end. namely ;—
"\|/"Notc.— A statement indicating the manner in which the aggregate amount of deduction has been restricted un- der section SOW A should be at- tached.":
(b) in Annexurc C,—
(i) item 8 shall be omitted, and items 5, 6 and 7 shall be re-numbcrcd as ilenis 6, 7 and S respectively, and
(ii) before item 6 as so re-numbered, the fol- lowing item shall be inserted, namcJv :—
"5 Deduction in respect of export turnover—sec.
80HHC";
(c) in Note 3. under the sub-heading (2) com- putation of Assessable Profits or Loss from business or profession for the previ- ous years", in item 3,—
(3) for sub-item (q), the following sub-item
shall be substituted, namely :—
"(q) Other expenditure on advertisement, pub- licity and sales promotion; running and maintenance of aircraft and motor cars; payments made to hotels; maintenance of guest house; and travelling of employees— sec. 37(3), (3A) and (4)[rules 6B and 6D;";
(ii) sub-item (v) shall be re-lettered as sub- item (w), and before sub-item (w) as so re-lettered, the following sub-item shall be inserted, namely:-—•
"(v) unpaid liability in regpet of tax or duty or towards contributions to certain funds—• sec. 43B;";
(d) Tn Note 7, the words, figures and letter" or has export turnover in relation to which the company is entitled to tax relief under
section 89A" shall be omitted;
2. In Form No. 2,—
(a) Tn Part I,—
(i) in items 2, 5 and 6, the mark " y" shall
be inserted immediately before the num- ber of that item;
(iil the folowing Note shall be inserted at the
end, namely :—-
"\j/"Nofe.~ A statement giving particulars of in- comes to which the special provisions of Chapter XIT-A apply, should be attached";
(b) in Annexure C,—
(i) for the figures, letters and word "54E or 54F', the figures, letters and word "54E. 54F or 115F" shall be substituted;
(ii) for the figures, letters, brackets and word "54F (2) or 54F (3)", the figures, let- ters, brackets and word "45F (2), 54F (3) or 115F (2)" shall be substituted;
(c) in Annexure D,—
(i) item 8 shall, be omitted, and items 6 and 7
shall be re-numbered at items 7 and 8
respectively, and
(ii) before items 7 as so renumbered, the fol- lowing item shall be inserted, namely:— Ll6. Deduction in respect of export turnover-
sec. 80 HHC";
(d) in Note 3, under the sub-heading li(2)
computation of assessable profitjloss from business or profession for the previous. year:", in item 3,—
(i) for sub-item (o), the following sub-item
shall be substituted, namely :—
"(o) other expenditure on advertisement, publicity and sales promotion; running and maintenance of aircraft and motor cars; payments made to hotels; main- tenance of guest house; and travelling of employees—sec. 37 (3), (3A) and (4)| rules 6B and 6D;";
(ii) sub-item (s) shall be re-lettered as sub- item (t) and before sub-item (t) as so re- lettered the following sub-item shall be inserted, namely :—
"(s) unpaid liability in respect of tax or duty or towards contributions to certain funds—sec. 43B;";
(c) in Note 7, under the heading SELF- OCCUPIED PROPERTY", under the sub-heading "Computation of income", in item (f), for the figures, "1,800", the figures "3,600" shall be substituted.
(0 in Note 8, for the figures, leters and word "54E or 54F' the figures, letters and word "54E. 54F or 115F" shall be sub- stituted;
(g) in Note 9, the words, figures and letter "or has export turnover in relation to which he is entitled to tax relief under section 89A" shall be omited;
(3) in Form No. 3.— (a) in Part I, —
(i) in items 2, 4 and 5, the mark y shall be inserted immediately before the number of that item;
(ii) the following note shall be inserted at the
end, namely: —
y Note.—A statement giving particulars of incomes to which the special provisions of Chapter XTI-A apply, should be attached.";
(b) in Annexure C,—
(i) for the figures, letters and word "54E or 54F, the figures, letters and word "54E, 54F or 115F' shall be substituted;
(ii) for the word, figures, letter brackets "or 54F (3)"; the figures; letters, brackets and word "54F{3) or 115F(2)" shall be sub- stituted;
(c) in Note 5, under the heading "SELF-OCCU- PIEPl PROPERTY" under the sub-heading "Computation of income", in item (f), for the figures "1,800", the figures "3,600" shall be substituted;
(d) in Note 6, for the figures, letters and word, "54E or 54F\ the figures, letters and word "54E, 54F or 115F" shall be substituted;
(4) in Form No. 3A,
(a) in Part I,—
(i) (A)—in item 3, 7 and 13, the mark
shall be inserted immediately before the number of that item;
(BM)—the following Note shall be inserted
at the end, namely :•—
'• Y " N o t e .— A s t a t e m e nt i n d i c a t i ng t he m a n-
n er in w h i ch t he a g g r e g a te a m o u nt of
deduction has been restricted under sec- tion 8 0 WA should be attached."
(ii) in item 9,—
(A) for the asterisk and word '""deduct:", the asterisk, words, brackets and figure "deduct (See Note 5) :" shall be substi- tuted;
(B) in sub-items (i) and (ii), for the words and figures "Notes 5&6'\ the words and figures "Notes 6 & 7" shall be substituted ;
(C) in sub-item (v), for the word and figure "Note 7", the word and figure "Note 8" shall be substituted;
(D) in sub-item (vi), for the word and figure "Note 8", the word and figure "Note 9" shall be substituted;
(iii) in item 15, for the word and figure "Note 9", the word and figures "Note 10'* shall be substituted;
(b) below Part IV, under the heading "Verifi- cation", for the word and figure "Note 10", the word and figures "Note 11" shall be sub- stituted;
1333 GI/83—2
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(c) in Annexure B, for the word and figures 'Note 11", the word and figures "Note 12", shall be substituted;
(d) in Annexure D, for the Word and figures "Note 12", the word and figures "Note 13" shall be substituted;
(e) in Note 3, under the sub-heading "(2) COM- PUTATION OF ASSESSABLE PROFIT] LOSS FROM BUSINESS OR PROFESSION FOR THE PREVIOUS YEAR", in item 3,-—
(i) for sub-item (o), the following sub-item
shall be substituted, namely :—
"(o) other expenditure on advertisement, pub- licity and sale? promotion; running and maintenance of aircraft and motor cars; payments made to hotels; maintenance of guest house; and travelling of employees— sec. 37(3), (3A) and (4)|mles 6B and 6D:";
(ii) sub-item (i) shall be re-lettered as sub-item (u), and before sub-item (n) as so re-lettered, the following sub-item shall be inserted, namely :—
"(t) unpaid liability in respect of tax or duty or towards contributions to certain funds— sec. 43B;";
(f) Notes 5, 6, 7, 8, 9, 10, 11, 12 and 13 shall be renumbered as Notes 6, 7, 8, 9, 10, 11, 12, 13 and 14 respectively, and before Note 6 as so re-numbered, the fol- lowing Note shall be inserted, namely :—
"Note 5— Deduction in relation to amounts representing profits and gains of business should not be claimed under this item un- less the conditions specified in section 11(4A) are fulfilled. When a deduction is claimed in relation to such amounts, a statement should be attached stating the amount of deduction in relation to profits and gains of business separately and also indicating that the conditions specified in section 11(4A) are fulfilled;";
(g) in the re-numbered Note 13, the words, figures and letter "or has export turnover in relation to which he is entitled to tax relief under section 89A" shall be omitted.
[No. 5592(F. No. 142 (42)l83-TPLl
B. MISHRA, Secy., Central Board of Direct Taxes.
Note :—Principnl rules were published under Notification No. S.O. 967 dated 2M-1P62 and subseowtitly i>m"ided by S.O. No. 2029 dated 30-6-1 <¥2, 2365 dated 9-8-1962, 2508 datedf30-8-l963, 511 dsted 4-2-1964. 2567 dated 27-7-1964, 3660 dated 13-10-1964," 169 dated 4-l-l THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Sec, 3(0)]
2153 dated 2-7-1965, 2704 dated 27-8-1965,189 dated 13-1-1966, 2451 dated 10-8-1966, 598 dated 13-2-1976, 846 dated 10-3-1967. 1949 dated 28-5-1976, 2460 dated 22-7-1967, 3218 dated 6-9-1967, 4588 dated 21-12-1967, 813 dated 27-2-1968. 1112 dated 18-3-1968 1856 dated 22-5-1968, 2751 dated 2-8-1968, 2883 dated 24-8-1968,3494 dated 25-9-1968,624 dated 14-2-1969 625 dated 14-2-1969,2000 dated 23-5-1969,2005 dated 24-5-1968, 4427 dated 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 18-10-1970, 4001 dated 16-12-1970. 1917 dated 20-2-1971, 1997 dated 11-5-1971,2168 dated 28-5-1971,2272datcd 31-5-1971, 31-5-1971, 5595 dated 30-12-1971, 175(E) dated 6-3-1972, 436 (E) dated 21-6-1972, 573(E) Oated 1-9-1972, 7O8(E) dated 15-11-1972, 157(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(H) dated 21-9-1974, 615(E) dated 17-10-1974, 627 (E) dated 2-11-1974, 725(E) dated 19-12-1794, 25(E) dated 10-1-1975, 295 (E) dated 1-7-1975, 534(E) daied 24-9-1975, 543 (FJ dated 20-9-1975, 710(E) dated 18-12-197.% 134(H) dated 23-2-1976,197(E) dated 15-3-1976, 266(E) dated 31-3-1076. 27? (F.) dated 1-4-1796, 420(E) dated 19-6-1976, 615(E) dated 1 (,-9-1476, S42(E) dated 30-12-1976, )8(E) dated 12-1-1977, 23(R) dated 18-1-1977, 210(E) dated 5-3-1977, 640(U) dated 27-8-1977, 6S5(Ej dated 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(E) dated 18-1-1978,178(E) dated 17-3-1978, 222(E) dated 31-3-1978, 35KE) 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, 72S(E) dated 23-12-1978, 58(E) dated 30-1-1979, 146 (E) dated 20-3-1979, 3241E) dated 30-5-1979, 416(E) dated 21-7-1979, 607(E) 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
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