Income Tax

PAN compulsory in Form No 10 for author founders trustees managers of charitable trust or institution in application for registration u/s 12A

PAN compulsory in Form No 10 for author founders trustees managers of charitable trust or institution in application for registration u/s 12A

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 9th August, 2016

INCOME-TAX

S.O. 2671(E).— In exercise of the powers conferred by section 295 read with clause (aa) of subsection (1) of section 12A 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 (20th Amendment) Rules, 2016.

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

2. In the Income-tax Rules, 1962, in the Appendix II, in Form 10A,—

(i) for item 4, following item shall be substituted, namely:—

“4. Details of the author(s)/ founder(s):—

Sl. No. Name Address Permanent Account Number (PAN).”

(ii) for item 6, following item shall be substituted, namely:-

“6. Details of the trustee(s)/ manager(s):-

Sl. No. Name Address Permanent Account Number (PAN).”

[Notification No. 67/2016/F. No. 370142/22/2016-TPL]

NIRAJ KUMAR, Under Secy.

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