GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
Notification
New Delhi, the
23
rd
day of December, 2013
S.O. 3794 (E)- In exercise of the powers
conferred by section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Di
rect 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 (19
th
Amendment) Rules, 2013.
(2) They shall come into force on the date
of their publication in
the Official Gazette.
2. In the Income-tax Rules, 1962,-
(i) in rule 114, for sub- rule
(4), the following sub-rules shall be substituted, namely:-
“(4) The application, referred to
in sub-rule (1) in respect
of an applicant mentioned in
column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the
said table, and shall
be accompanied by the documents menti
oned in column (4) thereof, as
proof of identity, address and date
of birth of such applicant:
TABLE
Sl.
No.
Applicant Form Documents as proof
of identity, address and date of
birth
(1) (2) (3) (4)
1. Individual who is a
citizen of India
49A
(A) Proof of identity—
(i)
Copy of,
─
(a) elector’s photo id
entity card ; or
(b) ration card having photogr
aph of the applicant; or
(c) passport; or
(d) driving licence; or
(e) arm’s license; or
(f) AADHAR Card issued by the Unique Identification
Authority of India; or
(g) photo identity card issued by the Central
Government or a State Govern
ment or a Public Sector
Undertaking; or
(
h
)
Pensioner Card havin
g
p
hoto
g
ra
p
h of the a
pp
licant
;
or
(i) Central Government Health Scheme Card or Ex-
servicemen Contributory Heath Scheme photo card; or
(ii)
certificate of identity in original signed by a
Member of Parliament or Member of Legislative
Assembly or Municipal Councillor or a Gazetted
Officer, as the case may be; or
(iii)
bank certificate in original on letter head from the
b
ranch (along with name a
nd stamp of the issuing
officer) containing duly atte
sted photograph and bank
account number of the applicant.
Note:
In case of a person be
ing a minor, any of the
above documents of any of
the parents or guardian of
such minor shall be deemed
to be the proof of identity.
(B) Proof of address—
(i) cop
y
of the followin
g
documents of not more than
three months old
─
(a) electricity bill; or
(b) landline telephon
e or broadband connection bill; or
(c) water bill; or
(d) consumer gas connection
card or book or piped gas
bill; or
(e) bank account statement or as per Note 1; or
(f) depository account statement ; or
(g) credit card statement; or
(ii) copy of,
─
(a) post office pass book having address of the
applicant; or
(b) passport; or
(c) passport of the spouse; or
(d) elector’s photo
identity card; or
(e) latest property tax assessment order; or
(f) driving licence; or
(g) domicile certificate issued by the Government; or
(h) AADHAR Card issued by the Unique Identification
Authority of India; or
(p) allotment letter of acco
mmodation issued by the
Central Government or State Government of not more
than three years old; or
(q) property registration document; or