Notification No. 14/2011

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2 THE GAZETTE OF INDIA: EXTRAORDINARY [Parr I—Szc. 3(i1)]
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| | MINISTRY OF FINANCE ; .
. . (Department of Revenue)
- (CENTRAL BOARD OF DIRECT TAXES) . |
. NOTIFICATION
| : New Delhi, the th March, 2011.
| . (INCOME-TAX) : :
. S.0. 495(E).—In exercise of the powers conferred by Section 295 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :-—
1. (1) These rules may be called the Income-tax (First Amendment) Rules, 2011, (2) They shall come into force on the Ist day of April, 2011. ; ;
2. Innule6 DDA of the Income-tax Rules, 1962,— | |
(a) for clause (iv), the following clause shall be substituted, namely :-—
“(iv) the stock exchange shall ensure that transactions (in respect of cash and derivative market) once registered in the system are not erased”; , (b) after clause (iv), the following clause shall be inserted, namely :-—
“(v) the stock exchange shall! ensure that the transactions (in respect of cash and derivative market) -
once registered in the system are modified only in cases of genuine error and maintain data regarding all transactions (in respect of cash and derivative market) registered in the system which have been “N
modified and submit a monthly statement in Form No. 3BB to the Director General of Income-tax .
(Intelligence), New Delhi within fifteen days from the last day of each month to which such statement relates.”
3. Inrule 6DDB of the Income-tax Rules, 1962, in clause (iii) of sub-rule (2), for the word, brackets and letters
“clause (iv)”, the word, brackets and letter “clause (v)” shall be substituted.
4. In Appendix-Il of the Income-tax rules,1962, after Form No.3BA, the following Form shall be inserted, namely :-— .
Form No. 3BB
[See rule 6DDA] |
Monthly statement to be furnished by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for the month Of ............00r00ssvseer
Name and address of the Stock Exchange : .....ssssseccsssessesssssssscesesseensscsnsnscnsassvesssesssesseveesecsceeseansvensassesareaoensesenssensaessesueesses
Permanent Account NUMDET : 0... ccsssccsssessecsssrsssserssssecesvessssscsescoureavscasyseuneseessensessnseseseseeseeseessessasstacsaeseseorsanenansseseasveneeeseees
Details of transaction in which client codes have been modified after registering in system are enclosed in a soft copy as annexure. .
Verification ¢
tereseeernnetnrensnemnsaneneneneneerees Hereby certify that all the particulars furnished above are correct and complete.
PLACE sescssnseseserceteveeseensene ___ Signature of the Principal Officer of the Stock Exchange .
Date rsssersssscsessceescervensessssee Name and Designation ......cccccccsssesssssssssececsssssessessseectssseceasecssvecsesseesssssegeeassessesssnessssssnsesees ;

4 THE GAZETTE OF INDIA : EXTRAORDINARY [Part I—Szc, 3(ii)]
Ammexnre to Form No. 3BB
(Soft Copy)
Derivative Market
Sl. Transac- Broket's Original Modified Name PAN Name PAN of Scrip Quantity Rate Total Buy Date of
No. tion name Client Client ofthe ofthe ofthe the name value of or _— transac-
ID &ID Code Cate original original modified modified trans- Sale tion client client client client action
1, ;
2. ‘
3.
4,
5. .
6.
Cash Market
Sl. Transac Broker's Original Modified Name PAN Name PAN of Scrip Quantity Rate Total Buy Date of
No. tion name Client Client of the of the of the the name value of or _ transac-
ID &ID Code Code original original modified modified trans- Sale tion
; client client client client . action
1, .
7 -
‘A 3 .
4.
5.
7
(Notification No. 14/2011/F. No. 142/25/2008-SO(TPL)] .
RAJESH KUMAR BHOOT, Director ( Tax Policy and Legislation)
Note: The principal rules were published vide Notification No. 969(E), dated the 26th March 1962 and last amended by the Income-tax (Eighth Amendment) Rules, 2010 vide Notification §.0, 2820(E), dated 22nd November, 2010.
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and Published by the Controller of Publications, Delhi- 110054.