(381)
¨sÁUÀ 4
PÉÃAzÀæzÀ «zsÉÃAiÀÄPÀUÀ¼ÀÄ ªÀÄvÀÄÛ CªÀÅUÀ¼À ªÉÄÃ¯É ¥Àj²Ã®£Á ¸À«ÄwAiÀÄ ªÀgÀ¢UÀ¼ÀÄ,
PÉÃAzÀæzÀ C¢ü¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ CzsÁåzÉñÀUÀ¼ÀÄ, PÉÃAzÀæ ¸ÀPÁðgÀzÀªÀgÀÄ ºÉÆgÀr¹zÀ
¸ÁªÀiÁ£Àå ±Á¸À£À§zÀÞ ¤AiÀĪÀÄUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À§zÀÞ DzÉñÀUÀ¼ÀÄ ªÀÄvÀÄÛ
gÁµÀÖç¥ÀwAiÀĪÀjAzÀ gÀavÀªÁV gÁdå ¸ÀPÁðgÀzÀªÀjAzÀ
¥ÀÄ£ÀB ¥ÀæPÀlªÁzÀ DzÉñÀUÀ¼ÀÄ
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 03 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj, 2014.
2013£Éà ¸Á°£À 10-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3 (II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2725(E) ¢£ÁAPÀ: 09-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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,
¸ÀA¥ÀÄl 149
Volume 149
¨ÉAUÀ¼ÀÆgÀÄ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014 (ZÉÊvÀæ 6, ±ÀPÀ ªÀµÀð 1935)
Bangalore, Thursday, March 27, 2014 (Chaithra 6, Shaka Varsha 1935)
¸ÀAaPÉ 13
Issue 13
382
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¨sÁUÀ 4
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
Taluk : Hassan
District : Hassan
State : Karnataka
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
(1)
(2)
(3)
(4)
(5)
1.
1 . Thimmanahalli
2/3
0
03
2.
3/1
0
05
3.
3/2
0
04
4.
6/5A2
0
01
5.
6/6
0
03
6.
4
0
01
7.
5/1
0
01
8.
5/2
0
02
9.
9
0
08
10.
Yagachi river in between survey number 9 & Village boundary
0
05
11.
2. EachalahallI
49
0
06
12.
45/1
0
12
13.
Metalled road in between survey numbers 45/1 & 44/1
0
01
14.
44/1
0
01
15.
42
0
04
16.
41/2
0
04
17.
3. Kandali
NH-48 in survey number 125
0
02
18.
125
0
04
19.
Metalled road in survey number i 25
0
01
20.
116
0
08
21.
117/1
0
02
22.
117/9
0
01
23.
117/11
0
01
24.
118
0
02
25.
115/1
0
01
26.
115/2
0
05
27.
78/4
0
02
28.
78/6
0
03
29.
78/8
0
04
30.
78/9
0
01
31.
78/7
0
02
32.
78/13
0
03
33.
78/11
0
02
34.
83
0
09
35.
95
0
06
36.
Nala in between survey number 95 & Village boundary
0
02
37.
4. Halavagilu
262/1
0
01
38.
261/3
0
04
39.
260
0
03
40.
233
0
02
41.
273
0
02
42.
272/1 A
0
01
43.
272/2
0
05
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
383
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
44.
271
0
15
45.
279/1
0
01
46.
288
0
03
47.
270/1A6
0
01
48.
270/1B
0
01
49.
270/1A1
0
03
50.
270/1A2
0
02
51.
270/2
0
02
52.
289/1
0
01
53.
290/1
0
02
54.
290/2
0
03
55.
290/3
0
05
56.
Canal in between Survey numbers 5 & 291/1
0
01
57.
291/1
0
03
58.
2
0
01
59.
Metalled road in survey number 2
0
01
60.
43/1
0
10
61.
43/2
0
04
62.
44/2
0
09
63.
Ashpalted road in survey number 44/2
0
01
64.
68
0
01
65.
52/1
0
04
66.
52/5
0
04
67.
52/6
0
04
68.
53
0
08
69.
54/1
0
05
70.
Canal in Survey number 54/1
0
01
71.
54/2
0
04
72.
29
0
06
73.
28
0
06
74.
Asphalted road in survey number 25
0
01
75.
25
0
05
76.
5. Jodithattekere
Yagachi canal in between survey numbers 21/22 & 20/1
0
03
77.
20/1
0
01
78.
20/3
0
04
79.
20/4
0
01
80.
Asphalted road in survey numbers 20/7 & 17/1
0
01
81.
17/1
0
01
82.
17/3
0
01
83.
17/2
0
01
84.
17/8
0
02
85.
17/9
0
01
86.
17/10
0
03
87.
17/11
0
03
384
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¨sÁUÀ 4
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
88.
13
0
06
89.
11/8
0
01
90.
11/10
0
01
91.
11/11
0
01
92.
4/2
0
03
93.
4/3
0
02
94.
Asphalted road in survey number 3
0
01
95.
80/5
0
02
96.
81/1
0
03
97.
81/3
0
03
98.
81/4
0
02
99.
81/5
0
02
100.
Asphalted road in between survey numbers 80/5 & 79/1
0
01
101.
83/1
0
02
102.
83/2
0
02
103.
83/3
0
02
104.
83/4
0
01
105.
83/5
0
01
106.
83/7
0
02
107.
83/6
0
01
108.
78/3
0
06
109.
91/1
0
02
110.
91/3
0
01
111.
91/2
0
01
112.
91/6
0
02
113.
91/5
0
02
114.
92/1
0
01
115.
92/5
0
01
116.
92/6
0
01
117.
92/7
0
02
118.
92/2
0
01
119.
92/3
0
02
120.
92/4
0
01
121.
98/5
0
01
122.
98/2
0
03
123.
98/3
0
03
124.
98/1
0
01
125.
97
0
05
126.
96/24
0
01
127.
96/21
0
01
128.
95/11
0
01
129.
6. Sarakari Thattekere
1/6
0
01
130.
216
0
01
131.
7. Bittagodanahalli
86
0
01
132.
State Highway-21 in between survey number 86 & ·85/1
0
01
133.
85/1
0
08
134.
85/14
0
05
135.
85/15
0
01
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
385
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
136.
8. Sankalapura
9
0
08
137.
8
0
04
138.
10
0
04
139.
6
0
10
140.
63/2
0
07
141.
Mud road in survey number 63/2
0
01
142.
64/8
0
01
143.
Mud road in survey number 64
0
01
144.
63/1
0
07
145.
Mud road in survey number 63/1
0
01
146.
62/3
0
08
147.
51
0
18
148.
53
0
11
149.
Mud road in survey number 53
0
01
150.
9. Kokkanaghatta
54/1
0
05
151.
55
0
01
152.
90
0
08
153.
91
0
02
154.
92
0
04
155.
102/2
0
07
156.
104/1
0
03
157.
104/2
0
02
158.
10. Bommanaikanahalli
55/12
0
01
159.
56/8
0
06
160.
56/7
0
04
161.
56/6
0
01
162.
55/3
0
03
163.
55/4
0
02
164.
55/13
0
02
165.
53/4
0
08
166.
89/2
0
01
167.
60
0
01
168.
85/5
0
05
169.
84/3
0
01
170.
85/4
0
01
171.
84/2
0
05
172.
84/1
0
04
173.
Asphalted road in survey number 84/1
0
01
174.
11. Doddabasavanahalli
109/1
0
04
175.
124/7
0
04
176.
124/4
0
02
177.
109/3
0
01
178.
123/1
0
01
179.
122
0
03
386
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¨sÁUÀ 4
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
180.
121
0
04
181.
120
0
06
182.
117/2
0
08
183.
147
0
01
184.
116
0
06
185.
114
0
08
186.
Southern railwayline in between survey number 114 & 135
0
02
187.
143
0
02
188.
136/2
0
02
189.
141
0
04
190.
138
0
06
191.
139/3
0
01
192.
139/4
0
02
193.
140/2
0
07
194.
140/1
0
01
195.
27/1
0
07
196.
27/2
0
06
197.
28/5
0
04
198.
28/1
0
08
199.
12. Kachanayakanahalli
55/1
0
03
200.
55/3
0
02
201.
55/6
0
04
202.
55/7
0
02
203.
55/8
0
02
204.
55/9
0
02
205.
55/17
0
04
206.
55/4
0
03
207.
55/5
0
02
208.
55/13
0
02
209.
13. Doddahonnenahalli
82/4
0
01
210.
82/3
0
04
211.
82/1
0
02
212.
83
0
05
213.
110
0
04
214.
109
0
03
215.
108
0
02
216.
106
0
02
217.
Asphalted road in between survey number 108 & 106
0
01
218.
14. Busthenahalli
20
0
02
219.
56
0
04
220.
55
0
05
221.
.54
0
01
222.
15. Kasthuravalli
39
0
04
223.
40
0
04
224.
41
0
04
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
387
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
225.
23
0
06
226.
25
0
06
227.
Asphalted road in survey number 25
0
01
228.
24
0
04
229.
17/1
0
03
230.
16/1
0
01
231.
16/2
0
01
232.
16/3
0
01
233.
16/4
0
01
234.
16/5
0
01
235.
14/2
0
02
236.
14/1B
0
01
237.
14/1A
0
02
238.
12
0
01
239.
Southern railwayline in between survey number 12 & 14/1A
0
01
240.
11/4
0
01
241.
11/3
0
03
242.
11/2
0
02
243.
16. Boovanahalli
105/3A1
0
05
244.
105/3A2
0
02
245.
105/3B
0
02
246.
I05/2B1
0
05
247.
NH-48 in between survey number 105/2B & 101/1 A
0
03
248.
101/A
0
04
249.
101/B
0
04
250.
101/7
0
01
251.
101/2
0
04
252.
101/3
0
01
253.
100/25
0
01
254.
100/6
0
01
255.
100/44
0
05
256.
44
0
02
257.
17. Gekaravalli
54/1
0
03
258.
55/10
0
01
259.
55/9
0
03
260.
55/8
0
02
261.
55/6
0
03
262.
53/1
0
03
263.
53/7
0
02
264.
53/2
0
01
265.
56
0
02
266.
51/1
0
06
267.
50/5
0
04
268.
47/4
0
05
269.
47/2
0
01
270.
48/6
0
02
388
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
271.
48/7
0
01
272.
36
0
09
273.
34/3
0
02
274.
31/1
0
01
275.
33
0
01
276.
32/4
0
01
277.
32/2
0
01
278.
27/2A
0
02
279.
27/2B
0
03
280.
14
0
08
281.
13
0
06
282.
18. Samudravalli
6/3
0
02
283.
6/1A
0
03
284.
6/15
0
01
285.
11/20A
0
02
286.
11/19
0
03
287.
11/17
0
02
288.
11/9B2
0
02
289.
11/9B1
0
02
290.
11/2
0
03
291.
1
1
06
292.
Nala in between survey number 1 & Village boundary
0
02
293.
19. Tendihalli
30
0
26
294.
Mud road in survey number 30
0
01
295.
29
0
15
296.
70/1
0
01
297.
71/1
0
07
298.
74/3
0
07
299.
72
0
04
300.
69
0
04
301.
78
0
07
302.
68
0
13
303.
20. G. Mailahalii
162/2
0
12
304.
165/2
0
07
305.
165/1A
0
07
306.
Mud road in survey number 165/1 & 181/8
0
02
307.
181/7
0
02
308.
181/6
0
02
309.
182/1
0
03
310.
182/2
0
04
311.
178/3
0
01
312.
176/4
0
01
313.
184/2
0
01
314.
184/1
0
01
315.
176/3
0
02
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
389
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
316.
175/3
0
02
317.
175/1
0
02
318.
175/2B2
0
03
319.
175/2A
0
03
320.
2/1
0
01
321.
Metalled road in survey number 2/1 & 2/3
0
01
322.
2/3
0
01
323.
2/4
0
01
324.
2/2
0
03
325.
2/5
0
02
326.
3/1
0
01
327.
3/3
0
01
328.
3/2
0
01
329.
Road in between survey number 3/2 & 27
0
01
330.
27
0
06
331.
30
0
03
332.
31
0
01
333.
32/1
0
03
334.
33/1
0
04
335.
33/3
0
01
336.
33/5
0
01
337.
33/7
0
03
338.
33/6
0
02
339.
33/8
0
02
340.
89
0
07
341.
91/2
0
06
342.
90
0
03
343.
88
0
10
344.
Mud road in survey number 88
0
01
345.
83/1
0
07
346.
84/7
0
10
347.
84/6
0
02
348.
21. Halasinahalli
63
0
32
349.
61/1A
0
03
350.
51/2
0
04
351.
52
0
08
352.
53
0
06
353.
54/3
0
01
354.
54/2
0
03
355.
60/2
0
11
356.
22. Gadenahalli
124
0
24
357.
Asphalted road in survey number 124
0
02
390
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
358.
State Highway-102 in survey number 124
0
01
359.
128/7A
0
03
360.
128/7B
0
02
361.
128/8
0
01
362.
129/1
0
01
363.
129/2
0
01
364.
129/6
0
02
365.
129/9
0
02
366.
130/2
0
04
367.
130/11A2
0
01
368.
130/12A2
0
01
369.
1/1A
0
02
370.
1/2B
0
01
371.
1/3
0
01
372.
1/7
0
04
373.
2
0
01
374.
Mud road in between survey number 2 & 5
0
02
375.
5/1
0
05
376.
5/2
0
01
377.
8/1
0
02
378.
7/2
0
01
379.
7/3
0
03
380.
7/6
0
01
381.
7/5
0
04
382.
7/4
0
01
383.
23. Melagodu
319
0
01
384.
317/1
0
01
385.
317/2
0
02
386.
317/3
0
02
387.
327
0
01
388.
316
0
01
389.
328/2
0
01
390.
328/1
0
01
391.
329/1
0
01
392.
330
0
01
393.
331/6
0
01
394.
332/1
0
01
395.
332/2
0
01
396.
333/3
0
01
397.
333/4
0
01
398.
334/1
0
01
399.
334/2
0
01
400.
334/3
0
01
¨sÁUÀ 4
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391
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
401.
335/2
0
01
402.
335/3
0
01
403.
335/4
0
01
404.
336/6
0
02
405.
336/5
0
02
406.
337/1
0
02
407.
337/2
0
01
408.
338
0
01
409.
264/4
0
04
410.
265/1
0
02
411.
263
0
04
412.
278/3
0
03
413.
279/1
0
03
414.
280/1
0
04
415.
227/1 A
0
05
416.
229
0
05
417.
228
0
02
418.
224/2
0
01
419.
224/1
0
02
420.
222/5B
0
01
421.
222/5A1
0
01
422.
222/5A2
0
01
423.
222/4
0
02
424.
222/3
0
02
425.
222/2
0
01
426.
Nala in between survey number 222/2 & Village boundary
0
02
427.
24. Haranahalli
Nala in between Village boundary & survey number 149/1
0
02
428.
149/1
0
07
429.
154/1
0
06
430.
154/2
0
01
431.
154/5
0
01
432.
154/6
0
01
433.
164
0
01
434.
165/1
0
01
435.
165/2
0
03
436.
167/1
0
02
437.
4
0
02
438.
5/1
0
02
439.
3/1
0
02
440.
3/2
0
01
441.
5/2
0
03
442.
Asphalted road in survey number 5/2
0
01
392
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SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
443.
7
0
04
444.
8/4
0
03
445.
8/5
0
01
446.
8/7
0
02
447.
8/8B
0
02
448.
8/9
0
01
449.
100/1
0
03
450.
100/2
0
01
451.
9/8
0
01
452.
28/1
0
01
453.
28/2
0
01
454.
30/3
0
03
455.
76/4
0
02
456.
76/5
0
02
457.
76/6
0
01
458.
30/2
0
04
459.
31/1
0
01
460.
31/2
0
02
461.
31/3
0
02
462.
33/3A
0
02
463.
33/3B
0
03
464.
33/4
0
03
465.
33/5
0
01
466.
25. Hampanahalli
57/1
0
02
467.
57/2
0
02
468.
57/3
0
02
469.
57/4
0
01
470.
56/1
0
01
471.
55/2
0
03
472.
55/3
0
03
473.
53/9
0
02
474.
53/10
0
01
475.
54/2
0
07
476.
51/1
0
02
477.
51/2
0
01
478.
49/5
0
08
479.
46/1
0
02
480.
47
0
04
481.
46/3
0
03
482.
29/6
0
07
483.
29/7
0
03
484.
29/8
0
10
485.
12/3
0
03
486.
12/4
0
02
487.
12/7
0
03
¨sÁUÀ 4
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393
SI.
No.
Name of Village
Survey No.
Area
Acres
Guntas
488.
12/10
0
02
489.
13/3
0
13
490.
11
0
04
491.
7
0
25
492.
26. Hariharapura
109
0
07
493.
Asphalted road in survey number 109
0
01
494.
98
0
12
495.
Asphalted road in survey number 98
0
01
496.
97
1
08
[F.No. R-31015/27/2013-OR-II]
PAWAN KUMAR,,
Under Secy.
P.R. 22
SC - 20
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Dgï.DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
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¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 11 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj, 2014.
2013£Éà ¸Á°£À 23-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3 (II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2887 (E) ¢£ÁAPÀ: 23-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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;
394
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(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,–
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395
(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)
1
Name and address of the assessee
2
PAN
3
Status (Individual/ Company etc)
4
Residential status
5
Assessment year(s) in respect of which the proceedings under section 144BA
are proposed to be invoked :
(a) Assessment years for which proceedings are pending
(b) Other assessment years proposed to be covered
6
Factual matrix of the arrangement entered into by the assessee including
details of other parties.
7
Details of tax benefit (assessment year wise) arising under the arrangement: -
(i) to the assessee
(ii) to all parties to the arrangement
8
Brief facts in respect of computation of tax benefit
9
Whether obtaining the tax benefit is the main purpose of the arrangement or
part of the arrangement ?
10
Whether notice under sub-rule (1) of rule 10UB has been served on the
assessee , if yes date of service of the notice.
11
Summary of the reply of the assessee in response to the notice.
12
Indicate which of the following conditions is satisfied by the arrangement (along
with basis of such conclusion).
(a) creates rights, or obligations, which are not ordinarily created
between persons dealing at arm’s length;
396
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(b) results, directly or indirectly, in the misuse, or abuse, of the
provisions of this Act;
(c) lacks commercial substance or is deemed to lack commercial
substance under section 97, in whole or in part; or
(d) is entered into, or carried out, by means, or in manner, which are
not ordinarily employed for bonafide purposes.
13
Brief reasons for seeking declaration of the arrangement as impermissible
avoidance arrangement.
14
Consequences in relation to tax likely to arise if the arrangement is declared as
an impermissible avoidance arrangement
15
The last date for completion of assessment or reassessment proceedings.
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
1
Name and address of the assessee
2
PAN
3
Status ( Individual/ Company etc)
4
Residential status
5
Assessment year(s) in respect of which the proceedings under section 144BA
were proposed to be invoked.
6
Date of receipt of reference in Form No. 3CEG from the Assessing Officer.
7
The basis of finding that Chapter X-A is not applicable for assessment year(s).
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
1
Name and address of the assessee
2
PAN
3
Status ( Individual/ Company etc)
¨sÁUÀ 4
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397
4
Residential status
5
Assessment year(s) in respect of which the proceedings under section 144BA
are proposed to be invoked :
(a) Assessment years for which proceedings are pending
(b) Other assessment years proposed to be covered
6
Date of receipt of Form No.3CEG from the Assessing Officer.
7
Date of issuance of notice, setting out reasons, by the CIT to the assessee under
sub-section (2) of section 144BA (copy thereof to be enclosed)
8
Date of receipt of final submission from the assessee and dates of hearing
provided to the assessee (copy of final submission of the assessee to be
enclosed).
9
Factual matrix of the arrangement in respect of which the reference is being
made.
10
Details of tax benefit (assessment year wise) arising under the arrangement: –
(i) to the assessee
(ii) to all parties to the arrangement
11
Brief facts in respect of computation of tax benefit
12
Whether obtaining the tax benefit is the main purpose of the arrangement or the
part of the arrangement ?
13
Indicate which of the following conditions is satisfied by the arrangement (along
with basis of such conclusion).
(a) creates rights or obligations, which are not ordinarily created between
persons dealing at arm’s length;
(b) results, directly or indirectly, in the misuse or abuse, of the provisions of this
Act;
(c) lacks commercial substance or is deemed to lack commercial substance
under section 97, in whole or in part; or
(d) is entered into, or carried out, by means or in manner, which are not ordinarily
employed for bonafide purposes.
14
Has the assessee been given an opportunity of being heard with regard to the
findings given in columns 11, 12 and 13 ? If yes, provide the gist of the reply
furnished by the assessee.
15
Detailed reasons for being satisfied that the arrangement is an impermissible
avoidance arrangement.
16
Consequences in relation to tax likely to arise if arrangement is declared as an
impermissible avoidance arrangement.
17
The last date for completion of assessment or reassessment proceedings.
Date:
Name and Designation of Commissioner” .
Place:
[Notification No. 75/2013/ F.No.142/19/2013-TPL]
AMIT KATOCH
Under Secretary.
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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.
P.R. 14
SC - 20
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Dgï.DAf¤,
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¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 01 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 30£Éà d£ÀªÀj, 2014.
2013£Éà ¸Á°£À 14-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï (3) II gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2790(E) ¢£ÁAPÀ: 14-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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
Km-202.000 to Km-299.000 (Hungud-Hospet Section) of the National Highway No.13, in the State of Karnataka.
Serial
number
Name
of the
district
Name
of the
taluk
Name of the
village
Survey
number
Type
of land
Nature
of land
Area in
square
metres
Name of person
interested
1
2
3
4
5
6
7
8
9
1
Bellary
Hospet
Amaravathi
573/1A
Private
Dry
526
Sheik Mohammed S/o Sheik
Hussain sab
337/A3/B1
Private
Dry
323
1. T. Noorsab S/o Peersab
2. Amita Bee
3. P. Shameed Sab
4. P. Raja Sab
¨sÁUÀ 4
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399
Serial
number
Name
of the
district
Name
of the
taluk
Name of the
village
Survey
number
Type
of land
Nature
of land
Area in
square
metres
Name of person
interested
1
2
3
4
5
6
7
8
9
573/1B
Private
Dry
404
Yusuf Sab S/o Honnursab
542/B1/A
Private
Dry
6286
Arkanamma W/o Late
Papuswamy
542/B1/B
Private
Dry
4452
1.B. Balaji S/o
P. Bangara Swamy
2.B. Ramesh S/o
P. Bangara Swamy
500/C
Private
Dry
1659
P. Kishore Kumar S/O Pukhraj
495
Private
Dry
728
G. Shivaram S/o Rudrappa
572
Private
Dry
607
G. Hulugappa
492/B1/d
Private
Dry
2064
Mumtaz Bee W/o Khaleelur
Rehman
492/B1/C1
Private
Dry
890
S. Padmavathi W/o
S. Chandrashekar
492/B1/C2
Private
Dry
486
Susheela B. Jain W/o Babulal
B. Jain
2
Koppal
Koppal
Chikkakhasana
Kandi
39/1B
Private
Dry
1821
Jitendra Kumar S/o Ashok
Kumar Taleda
Grand Total
20246
[F. No. NHAI/LA/PIU-Hospet/Karnataka]
MAYA PRAKASH, Dy. Secy.
P.R. 23
SC - 20
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Dgï.DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
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¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
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.
400
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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:-
"Karnataka
Chief Secretary to Govt.
Rs.80000/-(fixed)
Additional Chief Secretary
Rs.80000/-(fixed)
Additional Chief Secretary and Development Commissioner
Rs.80000/-(fixed)
Additional Chief Secretary, Home Department
Rs.80000/-(fixed)
Additional Chief Secretary, Forests, Ecology and Environment Department
Rs.80000/-(fixed)
Additional Chief Secretary, Finance Department
Rs. 80000/-( fixed)
Additional Chief Secretary, Urban Development Department
Rs.80000/-(fixed)
Additional Chief Secretary, Energy Department
Rs.80000/-(fixed)
Chief Electoral Officer & E/o Principal Secretary to Govt. DPAR (Elections)
HAG Scale - Rs.67000/- (annual increment not
exceeding 3%) 79000/-
Principal Secretary to CM
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Resident Commissioner, Karnataka Bhavan, New Delhi
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
DG, AR & Trg., ATI, Mysore
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Principal Secy. to the Govt,
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Bangalore Metro Rail Corporation Limited
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Karnataka Power Corporation Limited
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Karnataka Urban Water Supply & Drainage Board
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Karnataka State Road Transport Corporation Limited
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Karnataka Power Transmission Corporation Limited
HAG Scale - Rs.67000/- (annual
increment not exceeding 3%) 79000/-
Managing Director, Karnataka State Finance Corporation
HAG Scale - Rs.67000/- (annual increment not
exceeding 3%) 79000/-
Commissioner, Bruhat Bangalore Mahanagara Palike
HAG Scale - Rs.67000/- (annual increment not
exceeding 3%) 79000/-
Secretary to Government
PB-4 + GP Rs.10000/-
Commissioner for Commercial Taxes
PB-4 + GP Rs.10000/-
IG of Registration & Commissioner of Stamps
PB-4 + GP Rs.10000/-
Commissioner for Excise
PB-4 + GP Rs.10000/-
Commissioner for Industrial Development and Director of Industries and
Commerce
PB-4 + GP Rs.10000/-
Secretary to Governor
PB-4 + GP Rs.10000/-
Registrar of Co-op. Societies and Director of Co-operative Audit
PB-4 + GP Rs.10000/-
Commissioner for Food & Civil Supplies
PB-4 + GP Rs.10000/-
Commissioner for Transport & Road Safety
PB-4 + GP Rs.10000/-
¨sÁUÀ 4
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401
Commissioner for Public Instructions, Bangalore
PB-4 + GP Rs.10000/-
Commissioner for Collegiate Education
PB-4 + GP Rs.10000/-
Commissioner for Agriculture
PB-4 + GP Rs.10000/-
Commissioner for Health & Family Welfare Services
PB-4 + GP Rs. 10000/-
Commissioner for Watershed Development & E/o Secy. Agriculture & Horticulture PB-4 + GP Rs.10000/-
Commissioner for Labour
PB-4 + GP Rs.10000/-
Commissioner for Social Welfare
PB-4 + GP Rs.10000/-
Commissioner for Employment & Training
PB-4 + GP Rs.10000/-
Member, KAT
PB-4 + GP Rs.10000/-
Commissioner, Bangalore Development Authority
PB-4 + GP Rs.10000/-
Commissioner, Karnataka Housing Board
PB-4 + GP Rs.10000/-
Commissioner, Rural Development
PB-4 + GP Rs.10000/-
Chairman, Bangalore Water Supply & Sewerage Board
PB-4 + GP Rs.10000/-
Registrar Lokayukta
PB-4 + GP Rs.10000/-
Managing Director, Karnataka State Industrial Infrastructure Development
Corporation
PB-4 + GP Rs.10000/-
Managing Director, Karnataka State Tourism Development Corporation
PB-4 + GP Rs.10000/-
Managing Director, Bangalore Metropolitan Transport Corporation
PB-4 + GP Rs.10000/-
(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
substituted namely:-
Secretary, KPSC
Director of Agricultural Marketing
Director of P.U. Education
Director of Municipal Administration
Commissioner for Religious & Charitable Endowment
Deputy Secretary, DPAR (Services) DPAR & Deputy Secretary (Budget & Resources) Finance Department
Director, Women & Child Welfare Dept.
Dir. LT & B.T.
Director, Karnataka Rural Water Supply & Sanitation Agency & E/o Addl./Jt.Secy. to Govt. RD & PR Dept.
Deputy Commissioner
Chief Executive Officer, Zilla Panchayat
Director, Rural Energy Programme & E/o AS/JS/DS to Govt. RDPR Department
Mission Director, State Water & Sanitation Mission & E/o AS/JS/DS to Govt. RDPR
Director Horticulture & Director National Horticulture Mission & E/o AS/JS/DS to Govt. Horticulture Department
Director Mines & Geology & E/o AS/JS/DS to Govt. C&I Department
Managing Director, Rajiv Gandhi Rural Housing Corporation Limited
Managing Director, Karnataka State Highways Improvement Programme
Managing Director, Karnataka State Beverages Corporation Limited
Managing Director, Karnataka State Small Scale Industries Development Corporation
Managing Director, Mysore Minerals Limited
Managing Director, Karnataka Handlooms Development Corporation
402
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Managing Director, Karnataka Rural Infrastructure Development Corporation
Managing Director, Directorate of Command Areas Development Authority
Managing Director, Cauvery Neeravari Nigam Limited
Managing Director, KBJNL
Managing Director, Karnataka Urban Infrastructure Development Corporation
Managing Director, BESCOM
Managing Director, HESCOM
Managing Director, GESCOM
Managing Director, CHESCOM
Director Municipal Administration
Director, Tourism
Chief Executive Officer, Karnataka Industrial Areas Development Board
Commissioner, Hubli-Dharwad Municipal Corporation
Commissioner, Mysore Municipal Corporation
[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
PR-24
Under Secretary to Government,
SC - 100
DPAR (Services-I)
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
PR-25
Under Secretary to Government,
SC - 25
DPAR (Services-I)
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
403
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)
SI.
No.
Name of the officer
(S/Shri/Smt)
Date from which
holding
continuous
service in a post
equivalent to the
post of Deputy
Collector or
higher post
Completed year of
continuous service
in the rank: of Dy.
Collector or post in
SCS till 31
st
December of the
year immediately
before the year for
which the meeting
of the committee to
make selection was
held to prepare the
Select List on the
basis of which the
said offioers were
appointed to lAS
(Fractions if any, are
to be ignored)
Total weightage
in years in
terms of the
lAS
(Regulation of
Seniority)
Rules, 1987 as]
amended
from time to
time, till date.
Year of
allotment
entitled
Name, year of SL
and YOA of the
officer in
PQ (SCS).
immediately
senior to the one
whose name is in
column No.02
Year
of
allotment
assigned
1
2
3
4
5
6
7
8
1
Dr. G.C.Prakash
30/05/1995
15
5
2006
Shri M.K. Aiyappa
allotted 2002 batch
on the basis of SL
of 2008.
2006
2
N.S. Prasanna Kumar 30/05/1995
15
5
2006
As at Sr No.1 in
Col.2
2006
3
V.P. Ikkeri
01/06/1995
15
5
2006
As at Sr No.1 in
Col.2
2006
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.
404
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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
P.R. 1
GOVERNOR OF KARNATAKA
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:-
"Karnataka
Senior Duty Posts under the State Government
171
Chief Secretary to Government
1
Additional Chief Secretary
1
Additional Chief Secretary and Development Commissioner
1
Additional Chief Secretary, Home Department
1
Additional Chief Secretary, Forests, Ecology & Environment Department
1
Additional Chief Secretary, Finance Department
1
Additional Chief Secretary, Urban Development Department
1
Additional Chief Secretary, Energy Department
1
Chief Electoral Officer & E/o Principal Secretary to Govt. DPAR (Elections)
1
Principal Secretary to CM
1
Resident Commissioner, Karnataka Bhavan, New Delhi
1
DG, AR & Trg., ATI, Mysore
1
Principal Secretary to the Govt.
15
Managing Director, Bangalore Metro Rail Corporation limited
1
Managing Director, Karnataka Power Corporation Limited
1
Managing Director, Karnataka Urban Water Supply & Drainage Board
1
Managing Director, Karnataka State Road Transport Corporation Limited
1
Managing Director, Karnataka Power Transmission Corporation limited
1
¨sÁUÀ 4
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405
Managing Director, Karnataka State Finance Corporation
1
Commissioner, Bruhat Bangalore Mahanagara Palike
1
Secretary to Government
18
Commissioner for Commercial Taxes
1
IG of Registration & Commissioner of Stamps
1
Commissioner for Excise
1
Commissioner for Industrial Development and Director of Industries and Commerce
1
Secretary to Governor
1
Registrar of Co-op. Societies and Director of Co-operative Audit.
1
Commissioner for Food & Civil Supplies
1
Commissioner for Transport & Road Safety
1
Commissioner for Public Instructions, Bangalore
1
Commissioner for Collegiate Education
1
Commissioner for Agriculture
1
Commissioner for Health & Family Welfare Services
1
Commissioner for Watershed Development & E/o Secy. Agriculture & Horticulture
1
Commissioner for Labour
1
Commissioner for Social Welfare
1
Commissioner for Employment and Training
1
Member KAT
1
Commissioner, Bangalore Development Authority
1
Commissioner, Karnataka Housing Board
1
Commissioner, Rural Development
1
Chairman, Bangalore Water Supply & Sewerage Board
1
Registrar Lokayukta
1
Managing Director, Karnataka State Industrial Infrastructure Development Corporation
1
Managing Director, Karnataka State Tourism Development Corporation
1
Managing Director, Bangalore Metropolitan Transport Corporation
1
Secretary, KPSC
1
Director of Agriculture Marketing
1
Director of P.U. Education
1
Director of Municipal Administration
1
Commissioner for Religious & Charitable Endowment
1
Deputy Secretary, DPAR(Services) DPAR & Deputy Secretary (Budget & Resources) (Finance Department)
2
Director, Women & Child Welfare Dept
1
Dir. I.T.& B.T
1
Director, Karnataka Rural Water Supply & Sanitation Agency & E/o Addl/Jt. Secy to Govt.
RD&PR Dept.
1
Deputy Commissioner
30
Chief Executive Officer, ZiIIa Panchayat
30
Director, Rural Energy Programme & EO AS/JS/DS to Govt. RDPR Department
1
Mission Director, State Water & Sanitation Mission & E/o AS/JS/DS to Govt. RDPR
1
Director Horticulture & Director National Horticulture Mission & E/o AS/JS/DS to Govt.
Horticulture Department
1
Director Mines & Geology & E/o AS/JS/DS to Govt. C&I Department
1
Managing Director, Rajiv Gandhi Rural Housing Corporation Limited
1
406
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Managing Director, Karnataka State Highways Improvement Programme
1
Managing Director, Karnataka State Beverages Corporation Limited
1
Managing Director, Karnataka State Small Scale Industries Development Corporation
1
Managing Director, Mysore Minerals Limited
1
Managing Director Karnataka Handlooms Development Corporation
1
Managing Director, Karnataka Rural Infrastructure Development Corporation
1
Managing Director, Directorate of Command Areas Development Authority
1
Managing Director, Cauvery Neeravary Nigam limited
1
Managing Director, KBJNL
1
Managing Director, Karnataka Urban Infrastructure Development Corporation
1
Managing Director, BESCOM
1
Managing Director, HESCOM
1
Managing Director, GESCOM
1
Managing Director, CHESCOM
1
Director, Municipal Administration
1
Director, Tourism
1
Chief Executive Officer, Karnataka Industrial Areas Development Board
1
Commissioner, Hubli-Dharwad Municipal Corporation
1
Commissioner, Mysore Municipal Corporation
1
1
Total Senior Duty Posts
171
2
CDR not exceeding 40% of item 1 above
68
3
SDR not exceeding 25% of item 1 above
42
4
TR not exceeding 3.5% of item 1 above
5
5
LR and Junior Posts Reserve not exceeding 16.5% of item 1 above
28
6
Posts to be filled by promotion under Rule 8 of the Indian Administrative Service
(Recruitment) Rules, 1954, not exceeding 33.3% of item 1,2,3&4 above
95
7
Posts to be filled up by Direct Recruitment (Items 1+2+3+4+5-6)
219
Total Authorized Strength
314
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.
S.No.
G.5.R. No.
Date
S.No.
G.5.R. No.
Date
1.
377E
26.8.74
16.
841
14.11.87
2.
1349
21.12.74
17.
716
1.12.90
3.
228
22.2.75
18.
646
9.11.91
4.
292E
23.5.75
19.
193
9.5.92
5.
7E
1.1.76
20.
587
26.12.92
6.
25E
17.1.76
21.
94E
11.2.94
7.
821E
27.9.76
22.
442
3.9.94
8.
23E
30.1.80
23.
319E
31.3.95
9.
219E
21.4.80
24.
554
14.12.96
¨sÁUÀ 4
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407
S.No.
G.5.R. No.
Date
S.No.
G.5.R. No.
Date
10.
46E
5.2.81
25.
739E
31.12.97
11.
925
17.10.81
26.
461E
25.6.1999
12.
332E
15.4.83
27.
381
29.10.2004
13.
34
21.1.84
28.
415E
05.06.2007
14.
1277E
27.12.86
29.
900E
3..12.2008
15.
89
14.2.87
30.
188E
24.03.2009
The Manager,
BY ORDER AND IN THE NAME OF THE
Govt. of India Press
GOVERNOR OF KARNATAKA
Mayapuri, New Delhi,
U.H.Narayanaswamy
PR-02
Under Secretary to Government
SC-100
DP&AR (Services-I)
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C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 23 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 03-10-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2999 (E) ¢£ÁAPÀ 26-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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,
P.R. 07
SC - 20
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Dgï. DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð,
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 22 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 04-10-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 3022 (E) ¢£ÁAPÀ 11-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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 Central
408
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
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'
P.R. 08
SC - 20
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
Dgï. DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð,
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 19 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 06-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2685 (E) ¢£ÁAPÀ 03-07-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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.
P.R. 09
SC - 20
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
Dgï. DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð,
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
409
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 18 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 19-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2812 (E) ¢£ÁAPÀ 19-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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.
P.R. 10
SC - 20
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
Dgï. DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð,
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 17 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 02-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2659 (E) ¢£ÁAPÀ 02-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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 the
410
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
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).
SPECIFIED LIST
Sl.No.
Purpose code
as per RBI
Nature of payment
(1)
(2)
(3)
1
S0001
Indian investment abroad -in equity capital (shares)
2
S0002
Indian investment abroad -in debt securities
3
S0003
Indian investment abroad -in branches and wholly owned subsidiaries
4
S0004
Indian investment abroad -in subsidiaries and associates
5
S0005
Indian investment abroad -in real estate
6
S0011
Loans extended to Non-Residents
7
S0202
Payment- for operating expenses of Indian shipping companies operating abroad.
8
S0208
Operating expenses of Indian Airlines companies operating abroad
9
S0212
Booking of passages abroad -Airlines companies
10
S0301
Remittance towards business travel.
11
S0302
Travel under basic travel quota (BTQ)
12
S0303
Travel for pilgrimage
13
S0304
Travel for medical treatment
14
S0305
Travel for education (including fees, hostel expenses etc.)
15
S0401
Postal services
16
S0501
Construction of projects abroad by Indian companies including import of goods at project site
17
S0602
Freight insurance - relating to import and export of goods
18
S1011
Payments for maintenance of offices abroad
19
S1201
Maintenance of Indian embassies abroad
20
S1202
Remittances by foreign embassies in India
21
S1301
Remittance by non-residents towards family maintenance and-savings
22
S1302
Remittance towards personal gifts and donations
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
411
Sl.No.
Purpose code
as per RBI
Nature of payment
(1)
(2)
(3)
23
S1303
Remittance towards donations to religious and charitable institutions abroad
24
S1304
Remittance towards grants and donations to other Governments and charitable institutions
established by the governments.
25
S1305
Contributions or donations by the Government to international institutions
26
S1306
Remittance towards payment or refund of taxes.
27
S1501
Refunds or rebates or reduction in invoice value on account of exports
28
S1503
Payments by residents for international bidding".
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 applicable
412
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
413
414
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
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.
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
415
We hereby certify the following :-
416
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
[Notification NO. 67/2013/F.No.149/119/2012-SO(TPL)]
J. SARAVANAN, Under Secy.
¨sÁUÀ 4
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
417
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.
P.R. 11
SC - 20
PÀ£ÁðlPÀ gÁdå¥Á®gÀ DeÁÕ£ÀĸÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ¸Àj£À°è,
Dgï. DAf¤,
¸ÀºÁAiÀÄPÀ ¥ÁægÀÆ¥ÀPÁgÀ ªÀÄvÀÄÛ ¥ÀzÀ¤«ÄvÀÛ
¸ÀPÁðgÀzÀ G¥À PÁAiÀÄðzÀ²ð,
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É E¯ÁSÉ.
¸ÀA¸À¢ÃAiÀÄ ªÀåªÀºÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ ±Á¸À£À gÀZÀ£É ¸ÀaªÁ®AiÀÄ
C¢ü¸ÀÆZÀ£É
¸ÀASÉå: ¸ÀAªÀå±ÁE 16 PÉä¥Àæ 2014, ¨ÉAUÀ¼ÀÆgÀÄ, ¢£ÁAPÀ: 01£Éà ¥sɧæªÀj 2014
2013£Éà ¸Á°£À 24-09-2013£Éà ¢£ÁAPÀzÀ ¨sÁgÀvÀ ¸ÀPÁðgÀzÀ UÉeÉmï£À «±ÉõÀ ¸ÀAaPÉAiÀÄ ¨sÁUÀ-II ¸ÉPÀë£ï 3(II) gÀ°è ¥ÀæPÀlªÁzÀ
F PɼÀPÀAqÀ S.O. 2900 (E) ¢£ÁAPÀ 24-09-2013 C£ÀÄß ¸ÁªÀðd¤PÀgÀ ªÀiÁ»wUÁV PÀ£ÁðlPÀ gÁdå¥ÀvÀæzÀ°è ªÀÄgÀÄ ¥ÀæPÀn¸À¯ÁVzÉ.
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 arrangement
418
PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀĪÁgÀ, ªÀiÁZïð 27, 2014
¨sÁUÀ 4
(ii) purpose or purposes of the arrangement
(iii) details of the other parties to the arrangement in following format
Sl.
No.
Name of the
other party(ies)
to the arrangement
Whether
resident in
India
PAN
Role of such
party in
arrangement
Relationship
with other
party(ies) to the
arrangement
Tax benefit
arising to the
other party(ies),
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
10. The tax benefit which is likely to arise out of arrangement, if undertaken.
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; or
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- 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)
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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.
P.R. 12
SC - 20
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R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2014-16
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