MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th July, 2018
G.S.R. 666(E). – In exercise of the powers conferred by section 44AB read with section 295 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), 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 (8th Amendment) Rules, 2018.
(2) They shall come into force from the 20th day of August, 2018.
2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CD,-
(i) in serial number 4,-
(a) after the words “sales tax,”, the words “goods and services tax,” shall be inserted;
(b) after the words “registration number or”, the words “GST number or” shall be inserted;
(ii) in serial number 19, in the table, after the row with entry “32AC”, the row with entry “32AD” shall be inserted;
(iii) in serial number 24, after the words “32AC or”, the words “32AD or” shall be inserted;
(iv) in serial number 26, for the words “or (f)”, the words “, (f) or (g)” shall be substituted;
(v) after serial number 29 and the entries relating thereto, the following shall be inserted, namely:-
“29A. (a) Whether any amount is to be included as income chargeable under the head ‘income from other sources’ as referred to in clause (ix) of sub-section (2) of section 56? (Yes/No)
(b) If yes, please furnish the following details:
(i) Nature of income:
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Source : https://www.incometaxindia.gov.in/communications/notification/notification-33-2018.pdf