Case law › Notifications › 2017 › Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E)

Notification 27 June 2017

Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E)

Ministry of Finance

What this is

Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E) was published on 27 June 2017. Its subject is Ministry of Finance.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

The Income-tax (17th Amendment) Rules, 2017 substitute sub-rule (5) of rule 114 of the Income-tax Rules, 1962 and add a sub-rule (6). The substituted sub-rule (5) requires every person who has been allotted a permanent account number as on 1 July 2017 and who is required under sub-section (2) of section 139AA to intimate his Aadhaar number to do so to the Principal Director General of Income-tax (Systems) or the Director-General of Income-tax (Systems) or a person authorised by them. Sub-rule (6) requires those authorities to specify the formats, standards and procedure for verification of documents filed with the application under sub-rule (4) and for the intimation of the Aadhaar number under sub-rule (5), and makes them responsible for security, archival and retrieval policies. In Appendix II, Form No. 49A is amended: column 12 is substituted to call for the Aadhaar number, or the Enrolment ID of the Aadhaar application form if no Aadhaar number has been allotted, together with the name as per the Aadhaar letter, card or Enrolment ID; and the heading of column 15 is widened from documents submitted as Proof of Identity and Proof of Address to include Proof of date of Birth.

Who it reaches

Persons holding a permanent account number as on 1 July 2017 who must intimate their Aadhaar number
Applicants for a permanent account number filing Form No. 49A
The Principal Director General and Director General of Income-tax (Systems)
Permanent account number service providers verifying documents

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.139A	s.2, s.262
s.139AA	s.262
s.295	s.533

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th June, 2017
G.S.R. 642(E).—In exercise of the powers conferred by section 139A and section 139AA, 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, 2017.
II (ii) 3
(2) They shall come into force from the 1st day of July, 2017.

2. In the Income-tax Rules, 1962,-
I. in rule 114, for sub-rule (5), following shall be substituted, namely:-
"(5) Every person who has been allotted permanent account number as on the 1st day of July, 2017 and who in accordance with the provisions of sub-section (2) of section 139AA is required to intimate his Aadhaar number, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) or the person authorised by the said authorities.
(6) The Principal Director General of Income-tax (Systems) or Director- General of Income-tax (Systems) shall specify the formats and standards alongwith procedure, for the verification of documents filed with the application under sub-rule (4) or intimation of Aadhaar number in sub-rule (5), for ensuring secure capture and transmission of data in such format and standards and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing of the application forms for allotment of permanent account number and intimation of Aadhaar number";
II. in Appendix II, in Form No. 49A,-
(i) for Column number 12 and entries relating thereto, the following shall be substituted namely:-
"12. In case of a person, who is required to quote Aadhaar number or the Enrolment ID of Aadhaar application form as per section 139AA,-
Please mention your AADHAAR number (if allotted):
If AADHAAR number is not allotted, please mention the Enrolment ID of Aadhaar application form:
Name as per AADHAAR letter or card or as per the Enrolment ID of Aadhaar application form:"
(ii) in column number 15, in heading, for the words, brackets and letters, "Documents submitted as Proof of Identity (POI) and Proof of Address (POA)" the words, brackets and letters "Documents submitted as Proof of Identity (POI), Proof of Address (POA) and Proof of date of Birth (POB)" shall be substituted.
[Notification No. 56/2017/F.No. 370142/40/2016-TPL]
ABHISHEK GAUTAM, Under Secy.
Note:- (1) The principal rules were published vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended by Income-tax (16th Amendment) Rules, 2017 vide notification number S.O. 1927(E), dated the 16th June, 2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
ALOK KUMAR Digitally signed by ALOK KUMAR
Date: 2017.06.27 15:56:53 +05'30'

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 114	rule 158, rule 245

Forms it touches. Form No. 49A

From when

1 July 2017.

What to watch

The rules come into force from 1 July 2017.
The intimation obligation attaches to persons allotted a permanent account number as on 1 July 2017 and who are required to intimate under section 139AA(2); it does not by itself create a new class of obliged persons.
Form No. 49A now requires the Enrolment ID where the Aadhaar number has not been allotted, and the name exactly as it appears on the Aadhaar letter, card or Enrolment ID.
Proof of date of birth becomes a documented requirement in column 15 of Form No. 49A, alongside proof of identity and proof of address.
The Note records that the principal rules were last amended by the Income-tax (16th Amendment) Rules, 2017 vide S.O. 1927(E) dated 16 June 2017.

Where you meet it

In applying for a permanent account number in Form No. 49A and in intimating the Aadhaar number to the Directorate of Income-tax (Systems) as required by section 139AA(2).

What it names

Forms it names. Form No. 49A

Rules it names. Rule 114 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E) — Ministry of Finance 1 September 2022
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E) — Ministry of Finance 10 May 2022
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E) — Ministry of Finance 30 August 2019
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 9 April 2018
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E) — Ministry of Finance 9 June 2017
Notification No. 27/2017/F. No. 370142/32/2017-TPL/G.S.R. 331(E) — 2 the Gazette of INDIA : Extraordinary [Part I—sec. 3(i)] 5 April 2017

← Notification No. 7/2017 · Notification No. 55/2017 [F. No. 370142/16/2017-TPL] / GSR 631(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.