Karnataka Gazette, Part Part-4, 27 March 2014

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ಸಂಪುಟ ೧೪೯

Volume 149

ಬೆಂಗಳೂರು, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ (ಚೈತ್ರ ೬, ಶಕ ವರ್ಷ ೧೯೩೫)

Bangalore, Thursday, March 27, 2014 (Chaithra 6, Shaka Varsha 1935)

ಸಂಚಿಕೆ ೧೩

Issue 13

ಭಾಗ ೪ ಕೇಂದ್ರದ ವಿಧೇಯಕಗಳು ಮತ್ತು ಅವುಗಳ ಮೇಲೆ ಪರಿಶೀಲನಾ ಸಮಿತಿಯ ವರದಿಗಳು, ಕೇಂದ್ರದ ಅಧಿನಿಯಮಗಳು ಮತ್ತು ಅಧ್ಯಾದೇಶಗಳು, ಕೇಂದ್ರ ಸರ್ಕಾರದವರು ಹೊರಡಿಸಿದ ಸಾಮಾನ್ಯ ಶಾಸನಬದ್ಧ ನಿಯಮಗಳು ಮತ್ತು ಶಾಸನಬದ್ಧ ಆದೇಶಗಳು ಮತ್ತು ರಾಷ್ಟ್ರಪತಿಯವರಿಂದ ರಚಿತವಾಗಿ ರಾಜ್ಯ ಸರ್ಕಾರದವರಿಂದ ಪುನಃ ಪ್ರಕಟವಾದ ಆದೇಶಗಳು

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 03 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ, 2014.

2013ನೇ ಸಾಲಿನ 10-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3 (II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁷²⁵(E) ದಿನಾಂಕ: 09-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF PETROLEUM AND NATURAL GAS

NOTIFICATION

New Delhi, the 9th September, 2013

S.O. 2725 (E).-Whereas by a notification of the Government of India in the Ministry of Petroleum and Natural Gas S.O. No. 873(E), dated the 28th March, 2013, issued under sub-section (1) of Section 3 of the Petroleum and Minerals Pipelines (Acquisition of Right of User in Land) Act, 1962 (50 of 1962), (hereinafter referred to as the said Act), published in the Extraordinary Gazette of India, dated the 1st April, 2013, the Central Government declared its intention to acquire the right of user in the land specified in the Schedule appended to that notification for the purpose of laying pipeline for transportation of LPG, through Mangalore Hassan-Mysore-Solur Pipeline by Hindustan Petroleum Corporation Limited;

And whereas copies of the said Extra-ordinary Gazette Notification were made available to the public up to 30.05.2013.

And whereas the competent authority has under sub-section (1) of Section 6 of the said Act submitted report to the Central Government;

And whereas the Central Government, after considering the said report and on being satisfied that the said land is required for laying the pipeline, has decided to acquire right of user therein;

Now, therefore, in exercise of the powers conferred by sub-section (I) of Section 6 of the said Act, the Central Government hereby declares that the right of user in the land specified in the Schedule appended to this 'notification is hereby acquired for laying the pipeline;

And further, in exercise of the powers conferred by sub-section (4) of Section 6 of the said Act, the Central Government hereby directs that the right of user in the said land for laying the pipeline shall, instead of vesting in the Central Government, vest on the date of publication of the declaration, in Hindustan Petroleum Corporation Limited, free from all encumbrances,

(೩೮೧)

Hindustan Petroleum Corporation Limited shall be exclusively liable for any compensation in terms of Section 10 of the P&MP Act, 1962. According to Section 13, no suit, or other legal proceeding would lie against the Central Government, Competent Authority or any State Government or Corporation for any matter relating to the pipeline.

SCHEDULE

[F.No. R-31015/27/2013-OR-II]

PAWAN KUMAR,,

Under Secy.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆದೇಶಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ, P.R. 22

SC - 20

ಆರ್.ಆಂಜಿನಿ, ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ, ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 11 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ, 2014.

2013ನೇ ಸಾಲಿನ 23-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3 (II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁸⁸⁷ (E) ದಿನಾಂಕ: 23-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

[CENTRAL BOARD OF DIRECT TAXES]

Notification

New Delhi, the 23rd day of September, 2013

INCOME-TAX

S.O. 2887(E).- In exercise of the powers conferred by sections 101 and144BA read with 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 (17th Amendment) Rules, 2013.

(2) They shall come into force on the 1st day of April, 2016.

2. In the Income-tax Rules, 1962, –

(a) after rule 10T, the following rules shall be inserted, namely: -

"DA. Application of General Anti Avoidance Rule

Chapter X-A not to apply in certain cases

10U. (1) The provisions of Chapter X-A shall not apply to -

(a) an arrangement where the tax benefit in the relevant assessment year arising, in aggregate, to all the parties to the arrangement does not exceed a sum of rupees three crore;

(b) a Foreign Institutional Investor, –

(i) who is an assessee under the Act;

(ii) who has not taken benefit of an agreement referred to in section 90 or section 90A as the case may be;

and

(iii) who has invested in listed securities, or unlisted securities, with the prior permission of the competent authority, in accordance with the Securities and Exchange Board of India (Foreign Institutional Investor) Regulations, 1995 and such other regulations as may be applicable, in relation to such investments;

(c) a person, being a non-resident, in relation to investment made by him by way of offshore derivative instruments or otherwise, directly or indirectly , in a Foreign Institutional Investor;

(d) any income accruing or arising to, or deemed to accrue or arise to, or received or deemed to be received by, any person from transfer of investments made before the 30th day of August, 2010 by such person.

(2) Without prejudice to the provisions of clause (d) of sub-rule (1), the provisions of Chapter X-A shall apply to any arrangement, irrespective of the date on which it has been entered into, in respect of the tax benefit obtained from the arrangement on or after the 1st day of April, 2015.

(3) For the purposes of this rule, -

(i) "Foreign Institutional Investor" shall have the same meaning as assigned to it in the Explanation to section 115AD;

(ii) "off shore derivative instrument" shall have the same meaning as assigned to it in the Securities and Exchange Board of India (Foreign Institutional Investor) Regulations, 1995 issued under Securities and Exchange Board of India Act, 1992 (15 of 1992) ;

(iii) "Securities and Exchange Board of India" shall have the same meaning as assigned to it in clause (a) of sub- section (1) of section 2 of the Securities and Exchange Board of India Act, 1992 (15 of 1992);

(iv) "tax benefit" as defined in clause (10) of section 102 and computed in accordance with Chapter X-A shall be with reference to-

(a) sub-clauses (a) to (e) of the said clause , the amount of tax; and

(b) sub-clause (f) of the said clause, the tax that would have been chargeable had the increase in loss referred to therein been the total income.

Determination of consequences of impermissible avoidance arrangement.

10UA. For the purposes of sub-section (1) of section 98, where a part of an arrangement is declared to be an impermissible avoidance arrangement, the consequences in relation to tax shall be determined with reference to such part only.

Notice, Forms for reference under section 144BA

10UB. (1) For the purposes of sub-section (1) of section 144BA, the Assessing Officer shall, before making a reference to the Commissioner, issue a notice in writing to the assessee seeking objections, if any, to the applicability of provisions of Chapter X-A in his case.

(2) The notice referred to in sub-rule (1) shall contain the following: -

(i) details of the arrangement to which the provisions of Chapter X-A are proposed to be applied;

(ii) the tax benefit arising under the arrangement;

(iii) the basis and reason for considering that the main purpose of the identified arrangement is to obtain tax benefit;

(iv) the basis and the reasons why the arrangement satisfies the condition provided in clause (a), (b), (c) or (d) of sub-section (1) of section 96; and

(v) the list of documents and evidence relied upon in respect of (iii) and (iv) above.

(3) The reference by the Assessing Officer to the Commissioner under sub-section (1) of section 144BA shall be in Form No.3CEG.

(4) Where the Commissioner is satisfied that the provisions of Chapter X-A are not required to be invoked with reference to an arrangement after considering –

(i) the reference received from the Assessing Officer under sub-section (1) of section 144BA; or (ii) the reply of the assessee in response to the notice issued under sub-section (2) of section 144BA, he shall issue directions to the Assessing Officer in Form No. 3CEH.

(5) Before a reference is made by the Commissioner to the Approving Panel under sub-section (4) of section 144BA, he shall record his satisfaction regarding the applicability of the provisions of Chapter X-A in Form No. 3CEI and enclose the same with the reference.

Time limits.

10UC. (1) For the purposes of section 144BA,–ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ೩೯೫ (i) no directions under sub-section (3) of section 144BA shall be issued by the Commissioner after the expiry of one month from the end of the month in which the date of compliance of the notice issued under sub-section (2) of section 144BA falls;

(ii) no reference shall be made by the Commissioner to the Approving Panel under sub-section (4) of section 144BA after the expiry of two months from the end of the month in which the final submission of the assessee in response to the notice issued under the sub-section(2) of section 144BA is received;

(iii) the Commissioner shall issue directions to the assessing officer in Form No.3CEH, -

(a) in the case referred to in clause (i) of sub-rule (4) of rule 10UB, within a period of one month from the end of month in which the reference is received by him; and

(b) in the case referred to in clause (ii) of sub-rule (4) of rule 10UB, within a period of two months from the end of month in which the final submission of the assessee in response to the notice issued under sub-section (2) of section 144BA is received by him.";

(b) in Appendix-II, after Form No. 3CEF, the following Forms shall be inserted, namely:-

"FORM NO. 3CEG

[See sub-rule (3) of rule 10UB]

Form for making the reference to the Commissioner by the Assessing Officer

u/s 144BA(1)

Date:

Name and Designation of Assessing Officer Place:

1. Commissioner of Income-tax

FORM NO.3CEH

[See sub-rule (4) of rule 10UB]

Form for returning the reference made under section 144BA

Date:

Name & Designation of Commissioner Place:

1. Assessing Officer

2. Assessee

FORM NO.3CEI

[See sub-rule (5) of rule 10UB]

Form for recording the satisfaction by the Commissioner before making a

reference to the Approving Panel under sub-section (4) of section 144BA

Date:

Name and Designation of Commissioner" .

Place:

[Notification No. 75/2013/ F.No.142/19/2013-TPL]

AMIT KATOCH

Under Secretary.

Note. - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended by Income-tax (16th Amendment) Rules, 2013 vide notification number S.O. 2810 (E) dated 18-09-2013.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆದೇಶಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್.ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 14

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 01 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 30ನೇ ಜನವರಿ, 2014.

2013ನೇ ಸಾಲಿನ 14-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ (3) II ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁷⁹⁰(E) ದಿನಾಂಕ: 14-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF ROAD TRANSPORT AND HIGHWAYS

NOTIFICATION

New Delhi, the 14th September, 2013

S.O.No. 2790(E).- Whereas by the notification of the Government of India in the Ministry of Road Transport and Highways, No. S.O. 2101 (E) dated 9th July, 2013 published in the Gazette of India, Extra-ordinary, Part-II, Section 3, Sub-Section (ii) issued under Sub-Section (1) of Section 3A of the National Highways Act, 1956 (48 of 1956) (hereinafter referred to as the said Act), the Central Government declared its intention to acquire the lands specified in the Schedule annexed to the said notification for building (widening/four laning etc), maintenance, management and operation of National Highway No.13 on the stretch of land from Km.202.000 to Km. 299.000 (Hungund-Hospet section) in the Districts of Koppal and Bellary in the State of Karnataka;

And whereas the substance of the said Notification has been published in "Times of India" English daily and "Vijay Karnataka" Kannada daily both dated 24-July-2013; under Sub-Section (3) of Section 3A of the said Act; And whereas no objections have been received from any person by the competent authority;

And whereas, in pursuance of sub-section (1) of Section 3D of the said Act, the competent authority has submitted its report to the Central Government;

Now, therefore, upon receipt of the said report of the competent authority and in exercise of the powers conferred by sub-section (1) of Section 3D of the said Act, the Central Government hereby declares that the lands specified in the said Schedule should be acquired for the aforesaid purpose.

And further, in pursuance of sub-section (2) of Section 3D of the said Act, the Central Government hereby declares that on publication of this notification in the Official Gazette, the lands specified in the said Schedule shall vest absolutely in the Central Government, free from all encumbrances.

SCHEDULE

Brief description of the lands to be acquired with or without structure falling within the stretch of land from

[F. No. NHAI/LA/PIU-Hospet/Karnataka]

MAYA PRAKASH, Dy. Secy.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆದೇಶಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ, P.R. 23

SC - 20

ಆರ್.ಆಂಜಿನಿ, ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ, ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT

NOTIFICATION

No. DPAR 692 SAS 2012 Bangalore, dated 17-02-2014

Notification No. 11031/2/2013-AIS-II-(B) dated 22nd January 2014 of Government of India, Ministry of Personnel, Public Grievances & Pensions Department of Personnel and Training, New Delhi is hereby republished.

Government of India

Ministry of personnel, Public Grievances & Pensions

Department of Personnel and Training

New Delhi, dated the 22nd January 2014

NOTIFICATION

G.S.R. 45(E).- In exercise of the powers conferred by sub-section (1) of Section 3 of the All India Services Act, 1951 (61 of 1951), the Central Government, in consultation with the Government of Karnataka hereby makes the following rules further to amend the Indian Administrative Service (Pay) Rules 2007 namely:-

1. (i) These rules may be called the Indian Administrative Service (Pay) Amendment Rules 2014.

(ii) They shall come into force on the date of their publication in the Official Gazette.

2. In the Indian Administrative Service (pay) Rules 2007:-

In "Schedule Il-Part A" posts carrying pay above the senior scale of pay of the 'Indian Administrative Service under the State Governments", in the Table, for the entry 'Karnataka' occurring in the first column and corresponding entries in the second column, the following shall be substituted namely:-

(b) In Schedule II - Part B" Posts carrying pay in the senior scale of the Indian Administrative service under the State Governments including posts carrying special allowance in addition to pay, for the entries occurring under 'Karnataka' , the following shall be

[No.11031/2/2013-AIS-II (B)]"

Sd/-

(Manoj Kumar Dwivedi)

Director (Services)

BY ORDER AND IN THE NAME OF THE

GOVERNOR OF KARNATAKA

U.H.Narayanaswamy

Under Secretary to Government, PR-24

DPAR (Services-I) SC - 100

PERSONNEL & ADMINISTRATIVE REFORMS SECRETARIAT

NOTIFICATION

No. DPAR 377 SAS 2013 Bangalore, dated 27th July, 2013

Notification No. 23012/3/2013-AIS-III, dated 28-06-2013 of Govermment of India, Ministry of Personnel Public Grievances & Pensions, Department of Personnel & Training, New Delhi is hereby republished:

TO BE PUBLISHED IN THE GAZETTE OF INDIA PART I SECTION 2

No. 23012/3/2013-AIS-III

Government of India

Ministry of Personnel, Public Grievances & Pensions

Department of Personnel & Training

New Delhi, the 28th June, 2013.

NOTIFICATION

Ms. Dipti Dilip Mehendale IAS (KN-2008) has been permitted to change her name from Ms. Dipti Dilip Mehendale to Smt. Dipti Aditya Kanade. She will accordingly be recognized as Smt. Dipti Aditya Kanade for all official purposes.

Sd/-

Navneet Misra

Under Secretary to the Government of India

BY ORDER AND IN THE NAME OF THE

GOVERNOR OF KARNATAKA

U.H.Narayanaswamy

Under Secretary to Government, PR-25

DPAR (Services-I) SC - 25ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ೪೦೩

PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT

NOTIFICATION

NO. DPAR 25 SAS 2010 Bangalore, dated 3rd October, 2013

Letter No. 14014/14/2006-AIS-I, dated 26th September 2013 of Government of India, Ministry of Personnel, Public Grievances & Pensions, Department of Personnel and Training, New Delhi is hereby re-published.

File No.14014/14/2006-AIS-l

Government of India

Ministry of Personnel, Public Grievances & Pensions (Department of Personnel & Training)

North Block, New Delhi Dated the 26th September 2013 The Government of Karnataka vide their letter No.DPAR 25 SAS 20110, dated 31-7-2013 has requested to fix seniority/year of allotment of officers who were appointed to lAS by Selection from the Select List of 2010 vide this Ministry's notification No. 14015/11/2010-AIS(I)-B, dated 08-09-2011 has been considered and the same has been computed under Rule 3(3)(iii) of IAS (Regulation of Seniority), Rules, 1987 as amended from time to time. Details are given in the following table :-

Non-SCS (Select List-2011 prepared against vacancies of 2010)

2. As per Rule 4 of the lAS (Regulation of Seniority) Rules, 1987, the officer whose name has been mentioned at SI.No.1 to 3 of the select list 2011 (prepared against vacancies of 2010) shall be placed below Smt. Salma K. Fahim, the junior most direct recruit lAS officer of 2006 batch and above Shri Anurag Tiwari, the senior most direct recruit lAS officer of 2007 batch of Karnataka Cadre.

3. Seniority/year of allotment of above officers at SI. No.1 to 3 of Select list of 2011 (prepared against vacancies of 2010) has been fixed provisionally subject to outcome of OA No.207/2010, 399/2010, 499/2010 pending before Hon'ble CAT Bangalore Bench and WP No.35717 pending before Hon'ble High Court of Karnataka.

4. The order may be conveyed to the concerned officer.

S.S.Shukla

Under Secretary to the Government of India

BY ORDER AND IN THE NAME OF THE

GOVERNOR OF KARNATAKA P.R. 1

U.H.Narayanaswamy

Under Secretary to Government DP&AR (Services-I) PERSONNEL AND ADMINISTRATIVE REFORMS SECRETARIAT

NOTIFICATION

NO. DPAR 692 SAS 2012 Bangalore, dated 29th January, 2014

Notification No. 1l031/2/2013-AIS-II (A), dated 22nd January, 2014 of Goverrnment of India, Ministry of Personnel, Public Grievances & Pensions, Department of Personnel and Training, New Delhi is hereby re-published.

Government of India

Ministry of Personnel, Public Grievances & Pensions Department Personnel and Training

New Delhi, dated 22nd January, 2014 G.S.R. No. 44(E) ---- In exercise of the powers conferred by sub-section (1) of Section 3 of the All India Services Act, 1951 (61 of 1951), read with sub-rule (2) of rule 4 of the Indian Administrative Service (Cadre) Rules, 1954, the Central Government, in consultation with the Government of Karnataka, hereby makes the following regulations further to amend the Indian Administrative Service (Fixation of Cadre Strength) Regulations, 1955, namely:-

1. (i) These Regulations may be called the Indian Administrative Service (Fixation of Cadre Strength)

Amendment Regulations 2014.

(ii) They shall come into force on the date of their publication in the Official Gazette.

2. In the schedule to the Indian Administrative Service (Fixation of Cadre Strength) Regulations, 1955, for the heading "Karnataka" and the entries occurring there under, the following shall be substituted namely:-

No.11031/2/2013-AIS-II(A)"

Manoj Kumar Dwivedi

Director (Services) Note (1): Prior to issue of this notification, the Total Authorized Strength of Karnataka Cadre was 299.

Note (2): The principal regulations were published in the Gazette of India vide SRO No. 3350 dated 22nd October, 1955. These were subsequently amended in respect of the Karnataka Cadre by the following GSR Nos. and dates.

The Manager,

BY ORDER AND IN THE NAME OF THE Govt. of India Press

GOVERNOR OF KARNATAKA Mayapuri, New Delhi,

U.H.Narayanaswamy

Under Secretary to Government PR-02

DP&AR (Services-I)

SC-100

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 23 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 03-10-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁹⁹⁹ (E) ದಿನಾಂಕ 26-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF TEXTILES

NOTIFICATION

New Delhi, the 26th September, 2013

S.O. 2999 (E).-In exercise of powers conferred by Section 16 of the General Clauses Act, 1897, the Central Government hereby terminates the nomination of Shri Pitchikala Lakshmi Narayana, a Non-Official Member nominated on the Board vide Gazette Notification No.25012/12/356/99-Silk dated 5th September, 2013 from the Cenetral Silk Board, Bangalore with effect from the date of this notification.

[F.No.25012/56/99-Silk]'

MONIKA S. GARG, Jt. Secy,

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 07

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 22 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 04-10-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ³⁰²² (E) ದಿನಾಂಕ 11-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY

(Department of Electronics and Information Technology)

NOTIFICATION

New Delhi, the 11th September, 2013

S.O. 3022(E).-In exercise of the powers conferred by clause (p) of sub-section (I) of Section 10 of the Bureau of Indian Standards Act, 1986 (63 of 1986) and in pursuance of clause (fa) of rule 13 of the Bureau of Indian Standards Rules, 1987, the Central೪೦೮ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ಭಾಗ ೪ Government, hereby makes the following further amendments to the Electronics and Information.Technology Goods (Requirements for Compulsory Registration) Order, 2012, namely :-

1. (i) This Order may be called the "Electronics and Information Technology Goods (Requirements for Compulsory Registration) (Second Amendment) Order, 2013".

(ii) It shall come in to force on the date of its publication in the Official Gazette.

2. In the "Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2012", the following paragraph shall be inserted after Paragraph 3A, namely:-

"The Department of Electronics and Information Technology may exempt, the application of this order to specific article or type or range of products mentioned in the Schedule for reasons to be recorded in writing and as identified by it from time to time."

Note: The principal Order was published in the Gazette of India, Extraordinary vide number S.O. 2357(E), dated the 3rd October, 2012 and was subsequently amended vide number S.O. 822(E), dated the 20th March 2013, No. S.O. 2034(E) dated 25th June, 2013 and No. S.O. 2033(E) dated 2nd July, 2013.

[DeitY F. No. 37(1)12013-IPHW]

ARUN SACHDEVA, Scientist 'G'

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 08

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 19 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 06-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁶⁸⁵ (E) ದಿನಾಂಕ 03-07-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF LABOUR AND EMPLOYMENT

NOTIFICATION

New Delhi, the 3RD July, 2013

S.O. 2685 (E).-In exercise of the powers conferred by section 3 of the Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970) read with rule 3 of the Contract Labour (Regulation and Abolition) Central Rules, 1971, the Central Government hereby make the folllowing amendments in the notification of the Government of India in the Ministry of Labour and Employment number S.O. 918 (E) dated the 2nd April, 2013, namely:-

In the said notification, for the entry against serial number (1) the following entry shall be substituted, namely:-

"(1) Shri U. Bhupathi - Chairman

222, 2nd E Cross, 3rd Block 3rd Stage

Basaveshwara Nagar, Bengaluru – 560079."

[No. S-16014/53/2012-LW]

A.K. JENA, Dy, Director General Foot Note:- The Principal notification was published in the Gazette of India vide notification number S.O. 918(E) dated 2nd April, 2013.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 09

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 18 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 19-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁸¹² (E) ದಿನಾಂಕ 19-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRUBUTION

(Department of Consumer Affairs)

NOTIFICATION

New Delhi, the 19th September, 2013

S.O. 2812 (E).-In exercise of the powers conferred by clause (a) of Sub-section 20 of the Consumer Protection Act, 1986 (68 of 1986), the Central Government after consulation with the Chief Justice of India, hereby appoints Justice D.K. Jain, retired Judge of the Supreme Court and presently Chairman of Law Commission, as President, National Consumer Disputes Redressal Commission (NCDRC) with effect from the date of joining of the post or after 02-10-2013, for a period fo five years or up to the age of 70 years, whichever is earlier.

[F.No. 1(9)/2013-CPU]

MANOJ PARIDA, Jt Secy.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 10

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 17 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 02-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁶⁵⁹ (E) ದಿನಾಂಕ 02-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TEXES)

NOTIFICATION

New Delhi, the 2nd September, 2013

INCOME-TAX

SO 2659(E).-In exercise of the powers conferred by sub-section (6) of section 195 and section 192, section 194B, section 194BB, section 194E, section 194LB, section 194LC, section 194LD, section 196B, section 196C, section 196D read with section 295 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, issued by the Central Board of Direct Taxes vide number S.O.2363(E) dated the 5th August, 2013 published in the Gazette of India, dated the 5th August, 2013, 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 (14th Amendment) Rules, 2013.

(2) They shall come into force on the 1st day of October, 2013.

2. In the Income-tax Rules, 1962 (hereafter referred to as the said rules), for rule 37BB, the following rule shall be substituted, namely:—

Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum

chargeable to tax, to a non-resident, not being a company, or to a foreign company—

"37BB. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or salary or any other sum chargeable to tax under the provisions of the Act, shall furnish the following, namely:—

(i) the information in Part A of Form No.15CA, if the amount of payment does not exceed fifty thousand rupees and the೪೧೦ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ಭಾಗ ೪ aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees;

(ii) the information in Part B of Form No.15CA for payments other than the payments referred in clause (i) after obtaining—

(a) a certificate in Form No. 15CB from an accountant as defined in the Explanation below sub-section (2) of section 288; or (b) a certificate from the Assessing Officer under section 197; or

(c) an order from the Assessing Officer under sub-section (2) or sub-section (3) of section 195.

(2) The information in Form No. 15CA shall be furnished by the person electronically to the website designated by the Income-tax Department and thereafter signed printout of the said form shall be submitted to the authorised dealer, prior to remitting the payment.

(3) An income-tax authority may require the authorised dealer to furnish the signed printout referred to in sub-rule (2) for the purposes of any proceedings under the Act.

(4) The Director General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture, transmission of data and shall also be responsible for the day-to-day administration in relation to furnishing the information in the manner specified.

Explanation 1.— For the purposes of this rule, "authorised dealer" means a person authorised as an authorised dealer under sub-section (1) of section 10 of the Foreign Exchange Management Act, 1999 (42 of 1999).

Explanation 2.—For the removal of doubts, it is hereby clarified that for payments of the nature specified in column (3) of the specified list below, no information is required to be furnished under sub-rule (1).

3. In the said rules, in Appendix-II, for Form No. 15CA and Form No. 15CB, the following Forms shall be substituted, namely:-

VERIFICATION

I/We*, _______________________ (full name in block letters), son/daughter of _______________________ in thecapacity of _________ (designation) solemnly declare that the information given above is true to the best of my knowledge and belief and no relevant information has been concealed. I/We* further undertake to submit the requisite documents for enabling the income-tax authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my liability under the Income-tax Act as a person responsible for deduction of tax at source.

Place:

Signature:

Date:

Designation:

* Delete whichever is not applicable೪೧೨ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ಭಾಗ ೪ ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ೪೧೩ ೪೧೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ಭಾಗ ೪

VERIFICATION

1. I/We*________________________ (full name in block letters), son/daughter of ________________________ in the capacity of ________________________ (designation) solemnly declare that the information given above is true to the best of my/our* knowledge and belief and no relevant Information has been concealed.

2. I/We* certify that a certificate has been obtained from an accountant, particulars of which are given in this Form, certifying the amount, nature and correctness of deduction of tax at source. I/We* certify that certificate/order under section 195(2)/195(3)/197 of the Income-tax Act, 1961, particulars of which are given in this Form*.

3. In case where it is found that the tax actually deductible on the amount of remittance has not been deducted or after deduction has not been paid or not paid in full, I/We* undertake to pay the amount of tax not deducted or not paid, as the case may be along with interest due. I/We* shall also be subject to the provisions of penalty for the said default as per the provisions of the Income-tax Act, 1961.

4. 1/We* further undertake to submit the requisite documents for enabling the Income-tax Authorities to determine the nature and amount of income of the recipient of the above remittance as well as documents required for determining my/our liability under the Income-tax Act, 1961 as a .person responsible for deduction of tax at source.

5. I/We* further declare that I/we* am/are* furnishing this information in my/our* capacity as and I/we* am/are* also competent to sign the return of income as per provisions of section 140 of the Income-tax Act, 1961 and verify it.

Place:

Signature:

Date:

Designation:

* Delete whichever is not applicable.

Form No. 15CB

(See rule 37BB)

Certificate of an accountant1

I/We* have examined the agreement (wherever applicable) between

Mr./Ms./M/s*……………………...........………………………………………and Mr./Ms./M/s* ………....……...................………………………

(Remitters) (Beneficiary)

requiring the above remittance as well as the relevant documents and books of account required for ascertaining the nature of remittance and for determining the rate of deduction of tax at source as per provisions of Charter- XVII-B.

We hereby certify the following :-

[Notification NO. 67/2013/F.No.149/119/2012-SO(TPL)]

J. SARAVANAN, Under Secy.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide Notification number S.O. 969 (E), dated 26th March, 1962 and last amended by the Income-tax (13th Amendfment) Rules, 2013, vide notification number S.O. 2331 (E), dated the 5th August, 2013.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

P.R. 11

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ SC - 20

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ

ಅಧಿಸೂಚನೆ

ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 16 ಕೇನಿಪ್ರ 2014, ಬೆಂಗಳೂರು, ದಿನಾಂಕ: 01ನೇ ಫೆಬ್ರವರಿ 2014

2013ನೇ ಸಾಲಿನ 24-09-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್‌ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ-II ಸೆಕ್ಷನ್ 3(II) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. ²⁹⁰⁰ (E) ದಿನಾಂಕ 24-09-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.

MINISTRY OF FINANCE

Department of Revenue

(CENTRAL BOARD Of DIRECT TAXES)

NOTIFICATION

New Delhi, the 24th September, 2013

INCOME-TAX

S.O. 2900(E).-In exercise of the powers conferred by section 245Q read with 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 (18th Amendment) Rules, 2013.

(2) They shall come into force on the 1st day of April, 2015.

2. In the Income-tax Rules, 1962, -

(i) in rule 44(E), in sub-rule (I), after item (c), the following item shall be inserted, namely.-

" (d) in Form No. 34EA, in respect of an applicant referred to in sub-clause (iiia) of clause (b) of section 245N of the Act."; (ii) in Appendix-II, after the No. 34E, the following Form shall be inserted, namely:-

"FORM No. 34EA

[See rule 44E]

Form of application for obtaing an advance ruling under section 245Q (1) of the Income-tax Act, 1961

(PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM)

BEFORE THE AUTHORITY FOR ADVANCE RULINGS

Application No. ____________________of ______________________________

1. Full name and address of the applicant

2. Telephone, Fax No. and e-mail

3. Status (Individual/Company, etc)

4. Resident or non-resident in India

5. Country of which he is resident (in case of non-resident in India)

6. Basis of claim for being a non-resident

7. The Commissioner having jurisdiction over the applicant (only in the case of existing assessees)

8. Permanent Account Number, if any

9. Details of the arrangement to be undertaken by the applicant on which determination or decision of the authority is required (i) brief description of the arrangement೪೧೮ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ಭಾಗ ೪ (ii) purpose or purposes of the arrangement

11. Assessment year or years during which the tax benefit as indicated in item No. 10 is likely to arise (give year-wise break-up) 12. Question(s) relating to the proposed arrangement on which the advance ruling is required.

13. Statement of the relevant facts having a bearing on the item No. 12.

14. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid arrangement.

15. List of documents or statements attached.

16. Particulars of account payee demand draft accompanying the application

17. Name and address of authorised representative in India, if any.

…………………..

Signed

(Applicant)

VERIFICATION

I, ....................................................................................[name in full and in block letters] son/daughter/wife of..........................................

do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ............................... and that I am competent to make this

(designation)

application and verify it.

I also declare that the question on which the advance ruling is required is not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today the ............................... day of ...............................

Signed

(Applicant) Place ...............................

Notes:

1. The application shall be filled in English or Hindi in quadruplicate.

2. The number and year of receipt of the application will be filled in the office of the Authority for Advance Rulings.

3. If the space provided for answering any item in the application is found insufficient, separate enclosures may be used for the purpose.

These should be signed by the applicant.

4. The application shall be accompanied by an account payee demand draft of ten thousand Indian rupees drawn in favour of Authority for Advance Rulings, payable at New Delhi. Particulars of the draft should be given in reply to item No. 16.

5. In reply to item No. 4, if the applicant is a company, association of persons or Hindu undivided family, etc., the country of residence thereof is to be given and not of the individual who is filing the application on behalf of such person.

6. In reply to item No. 5, the applicant must state whether he/it is an individual, Hindu undivided family, firm, association of persons or company.

7. For item No. 6, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows:

An individual is said to be 'resident' in any financial year, if he has been in India during that year:

- for a period or periods of 182 days or more; orಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ, ಮಾರ್ಚ್ ೨೭, ೨೦೧೪ ೪೧೯ - for a period or periods of 60 days or more and has also been in India within the preceding four years for a period or periods of 365 days or more.

However, the period of 60 days is increased to 182 days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India, a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship.

An association of persons or a Hindu undivided family is resident in India in every case except where the control and management of its affairs is situated wholly outside India.

A company is resident in India, if it is an Indian company or the control and management of its affairs is situated wholly in India.

A person who is not resident in India as above, is non-resident in India.

8. Regarding item No. 12, the question(s) should be based on actual or proposed arrangements. Hypothetical questions shall not be entertained.

9. In respect of item No. 13, in Annexure I, the applicant shall state in detail the relevant facts and also disclose the nature of his business or profession and the likely date and purpose of the proposed arrangement(s). Relevant facts reflected in documents submitted along with the application shall be included in the statement of facts and not merely incorporated by reference.

10. For item No. 14, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling has been sought.

11. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the annexures, shall be signed,—

(a) in the case of an individual,

(i) by the individual himself, and

(ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf:

Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ;

(b) in the case of a Hindu undivided family,—

(i) by the karta thereof, and

(ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ;

(c) in the case of a company,

(i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof;

(ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf:

Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ;

(d) in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor;

(e) in the case of an association of persons, by any member of the association 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 his behalf.

ANNEXURE I

Statement of the relevant facts having a bearing on

the question(s) on which the advance ruling is required

........................................................................

Place ...............

...................

Date ................

Signed

(Applicant) R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2014-16

Licensed to post without prepayment WPP No. 297

ANNEXURE II

Statement containing the applicant's interpretation of law

or facts, as the case may be, in respect of the question(s)

on which advance ruling is required

........................................................................

Place .................

.................

Date .................

Signed

(Applicant)

[Notification NO. 76/2013/F.No. 142/19/2013/TPL]

AMIT RATOCH, Under Secy,

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide Notification number S.O. 969 (E), dated 26th March, 1962 and last amended by the Income-tax (17th Amendfment) Rules, 2013, vide Notification number S..O. 2887 (E), dated 23-09-2013.

ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ,

ಆರ್. ಆಂಜಿನಿ,

ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 12

ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,

SC - 20

ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ.

ಮುದ್ರಕರು ಹಾಗೂ ಪ್ರಕಾಶಕರು:- ಸಂಕಲನಾಧಿಕಾರಿಗಳು, ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಸರ್ಕಾರಿ ಕೇಂದ್ರ ಮುದ್ರಣಾಲಯ, ಬೆಂಗಳೂರು-59