Notification No. 101/2019 [F.No.370142/25/2019-TPL]/GSR 885(E)

What this is

Notification No. 101/2019 [F.No.370142/25/2019-TPL]/GSR 885(E) was published on 29 November 2019. Its subject is Ministry of Finance.

What it does

The Prohibition of Benami Property Transactions (1st Amendment) Rules, 2019, made under section 46 read with section 68 of the Prohibition of Benami Property Transactions Act, 1988, amend rule 10 of the Prohibition of Benami Property Transactions Rules, 2016. Sub-rules (1) and (2) are substituted so that an appeal under sub-section (1) and sub-section (1A) of section 46 is to be made to the Appellate Tribunal in Form 3 annexed to those rules, an appeal under sub-section (1) being accompanied by a fee of ten thousand rupees and one under sub-section (1A) by a fee of two thousand rupees. In sub-rule (4), 'sub-section (1)' is substituted by 'sub-section (1) or sub-section (1A), as the case may be'. In Form 3, references to an order 'passed by the Adjudicating Authority' and to the address of the Adjudicating Authority are replaced by references to the authority and its address.

Who it reaches

• Persons appealing to the Appellate Tribunal under section 46 of the benami law
• The Initiating Officer and other authorities whose orders are appealed against
• The Appellate Tribunal's registry receiving appeals and fees

The provisions it speaks to

The instrument, as the Board published it

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th November, 2019
G.S.R. 885(E).—In exercise of the powers conferred by section 46 read with section 68 of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988), the Central Government hereby makes the following rules further to amend the Prohibition of Benami Property Transactions Rules, 2016, namely:‒

1. (1) Short title and commencement. (1) These rules may be called the Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019.
(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Prohibition of Benami Property Transactions Rules, 2016 (hereinafter referred to as the said rules) in rule 10, ‒

(a) for sub-rules (1) and (2), the following rules shall be substituted, namely:-
"(1) An appeal under sub-section (1) and sub-section (1A) of section 46 of the Act shall be made to the Appellate Tribunal in Form 3 annexed to these rules.
(2) An appeal filed under,-
(i) sub-section (1) of section 46 of the Act shall be accompanied by a fee of ten thousand rupees; and
(ii) sub-section (1A) of section 46 of the Act shall be accompanied by a fee of two thousand rupees."

(b) in sub-rule (4), for the words, brackets and figure "sub-section (1)", the words, brackets, figures and letter "sub-section (1) or sub-section (1A), as the case may be" shall be substituted.

(3) In the said rules, in Form 3,
(a) in the opening portion before the heading "FACTS" for the words and brackets "passed by the Adjudicating Authority (address of Adjudicating Authority)", the words and brackets "passed by the authority (address of the authority)" shall be substituted;
(b) under the heading "FACTS" for the words "passed by the or Adjudicating Authority", the words " passed by the authority" shall be substituted.

[Notification No. 101/2019/F. No.370142/25/2019-TPL]
PRAVIN RAWAL, Director (Tax policy and legislation)

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (i) vide notification number G.S.R.1004(E), dated the 25th October, 2016.

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.

From when

The date of publication in the Official Gazette (29 November 2019).

What to watch

• The rules come into force from the date of their publication in the Official Gazette.
• The fee differs by the sub-section under which the appeal lies: ten thousand rupees under sub-section (1) and two thousand rupees under sub-section (1A).
• The Form 3 changes widen the form beyond orders of the Adjudicating Authority to orders of 'the authority'.
• These are the Prohibition of Benami Property Transactions Rules, 2016 and the Form 3 annexed to them, not the Income-tax Rules, 1962.

Where you meet it

In filing an appeal in Form 3 before the Appellate Tribunal against an order under the benami law, and in the fee paid with it.

What it names

Rules it names. Rule 10 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

• Notification No. 16 — Wealth-tax (Second Amendment) Rules, 2009 - Amendment in rule 3A 13 February 2009
• Notification No. 15 — Wealth-tax (First Amendment) Rules, 2009 - Substitution of rule 8C 30 January 2009
• Notification No. 216 — Wealth-tax (First Amendment) Rules, 2007 - Amendments in rule 4A, substitution of rule 4AA and Form DA; insertion of For 7 August 2007
• Circular No. 262 — 1218. Board’s instruction contained in Circular dated 15-7-1963 to the effect that no penalty be levied if, at the time 14 September 1979
• Circular No. 5 — Section 68 l Cash Credits 20 February 1969

← Notification No. 102/2019 [F. No 285/36/2019-IT (Inv.V) CBDT]/SO 4344(E)  ·  Notification No. 99/2019 [F.No. 203/04/2019/ITA-II] →