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 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th April, 2019 G.S.R. 304(E).—In exercise of powers conferred by sections 200 and 203 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.  Short title and commencement (1)  These rules may be called the Income-tax (3rd Amendment) Rules, 2019. (2)  They shall come into force on 12th day of May, 2019. 2.  In the Income-tax Rules, 1962, in Appendix II– (A)  in Form No. 16,– (i)  the “Notes” occurring after “Part A” shall be omitted; (ii)  for “Part B (Annexure), the following shall be substituted, namely:–     “Part B (Annexure)   Details of Salary Paid and any other income and tax deducted 1. Gross Salary (a) Salary as per provisions contained in section 17(1)   Rs. ...   (b) Value of perquisites under section 17(2) (as per Form No. 12BA, wherever applicable)   Rs. ...   (c) Profits in lieu of salary under section 17(3) (as per Form No. 12BA, wherever applicable)   Rs. ...   (d) Total     Rs. ... (e) Reported total amount of salary received from other employer(s)     Rs. ... 2. Less: Allowances to the extent exempt under section 10 (a) Travel concession or assistance under section 10(5)   Rs. ...   (b) Death-cum-retirement gratuity under section 10(10)   Rs. ...   (c) Commuted value of pension under section 10(10A)   Rs. ...   (d) Cash equivalent of leave salary encashment under section 10(10AA)   Rs. ...   (e) House rent allowance under section 10(13A)   Rs. ...   (f) Amount of any other exemption under section 10         clause … Rs. ...       clause … Rs. ...       clause … Rs. ...       clause … Rs. ...       clause … Rs. ...       … Rs. ...     (g) Total amount of any other exemption under section 10   Rs. ...   (h) Total amount of exemption claimed under section 10 [2(a)+2(b)+2(c)+2(d)+2(e)+2(g)]     Rs. ... 3. Total amount of salary received from current employer [1(d)-2(h)]     Rs. ... 4. Less: Deductions under section 16 (a) Standard deduction under section 16(ia)   Rs. ...   (b) Entertainment allowance under section 16(ii)   Rs. ...   (c) Tax on employment under section 16(iii)   Rs. ...   5. Total amount of deductions under section 16 [4(a)+4(b)+4(c)]     Rs. ... 6. Income chargeable under the head "Salaries" [(3+1(e)-5]     Rs. ... 7. Add: Any other income reported by the employee under as per section 192 (2B) (a) Income (or admissible loss) from house property reported by employee offered for TDS   Rs. ...   (b) Income under the head Other Sources offered for TDS   Rs. ...   8. Total amount of other income reported by the employee [7(a)+7(b)]     Rs. ... 9. Gross total income (6+8)     Rs. ... 10. Deductions under Chapter VI-A     Gross Amount Deductible Amount (a) Deduction in respect of life insurance premia, contributions to provident fund etc. under section 80C   Rs. ... Rs. ... (b) Deduction in respect of contribution to certain pension funds under section 80CCC   Rs. ... Rs. ... (c) Deduction in respect of contribution by taxpayer to pension scheme under section 80CCD (1)   Rs. ... Rs. ... (d) Total deduction under section 80C, 80CCC and 80CCD(1)   Rs. ... Rs. ... (e) Deductions in respect of amount paid/deposited to notified pension scheme under section 80CCD (1B)   Rs. ... Rs. ... (f) Deduction in respect of contribution by Employer to pension scheme under section 80CCD (2)   Rs. ... Rs. ... (g) Deduction in respect of health insurance premia under section 80D   Rs. ... Rs. ... (h) Deduction in respect of interest on loan taken for higher education under section 80E   Rs. ... Rs. ...   Gross Amount Qualifying Amount Deductible Amount (i) Total Deduction in respect of donations to certain funds, charitable institutions, etc. under section 80G Rs. ... Rs. ... Rs. ... (j) Deduction in respect of interest on deposits in savings account under section 80TTA Rs. ... Rs. ... Rs. ... (k) Amount deductible under any other provision(s) of Chapter VIâ€?A   section … Rs. ... Rs. ... Rs. ...   section … Rs. ... Rs. ... Rs. ...   section … Rs. ... Rs. ... Rs. ...   section … Rs. ... Rs. ... Rs. ...   section … Rs. ... Rs. ... Rs. ...   section … Rs. ... Rs. ... Rs. ...   … Rs. ... Rs. ... Rs. ... (l) Total of amount deductible under any other provision(s) of Chapter VIâ€?A Rs. ... Rs. ... Rs. ... 11. Aggregate of deductible amount under Chapter VI-A [10(a)+10(b)+10(c)+10(d)+10(e)+10(f)+10(g)+10(h)+10(i) 10(j)+10(l)]     Rs. ... 12. Total taxable income (9-11)     Rs. ... 13. Tax on total income     Rs. ... 14. Rebate under section 87A, if applicable     Rs. ... 15. Surcharge, wherever applicable     Rs. ... 16. Health and education cess     Rs. ... 17. Tax payable (13+15+16-14)     Rs. ... 18. Less: Relief under section 89 (attach details)     Rs. ... 19. Net tax payable (17-18)     Rs. ... Verification I, …………………………….., son/daughter of ……………………………………….working in the capacity of .………………………......... (designation) do hereby certify that the information given above is true, complete and correct and is based on the books of account, documents, TDS statements, and other available records. Place…………………………......… (Signature      of     person      responsible      for deduction of tax) Date………………………….......… Full Name : …………………………… Notes: 1.  Government deductors to fill information in item I of Part A if tax is paid without production of an income-tax challan and in item II of Part A if tax is paid accompanied by an income-tax challan. 2.  Non-Government deductors to fill information in item II of Part A. 3.   The deductor shall furnish the address of the Commissioner of Income-tax (TDS) having jurisdiction as regards TDS statements of the assessee. 4.  If an assessee is employed under one employer only during the year, certificate in Form No. 16 issued for the quarter ending on 31st March of the financial year shall contain the details of tax deducted and deposited for all the quarters of the financial year. 5.  (i) If an assessee is employed under more than one employer during the year, each of the employers shall issue Part A of the certificate in Form No. 16 pertaining to the period for which such assessee was employed with each of the employers. (ii) Part B (Annexure) of the certificate in Form No.16 may be issued by each of the employers or the last employer at the option of the assessee. 6.   In Part A, in items I and II, in the column for tax deposited in respect of deductee, furnish total amount of tax, surcharge and health and education cess. 7.  Deductor shall duly fill details, where available, in item numbers 2(f) and 10(k) before furnishing of Part B (Annexure) to the employee.”;   (B)  in Form No. 24Q, for “Annexure II”, the following “Annexure” shall be substituted, namely:–   “Annexure II Details of salary paid or credited during the financial year.................................. and net tax payable Serial number. Permanent Account Number of the employee. Name of the employee. Deductee type (Senior Citizen, Super Senior Citizen, Others). Date from and date up to employed with current employer in the current financial year (dd/mm/yyyy). Gross Salary as per provisions contained in section 17(1). Value of perquisites under section 17(2) (as per FormNo.12BA, wherever applicable). Profits in lieu of salary under section 17(3) (as per Form No.12BA, wherever applicable). Total amount of gross salary received from current employer (see Note 1 for definition of Salary). (330) (331) (332) (333) (334) (335) (336) (337) (338)                                                                                                               Reported total amount of salary received from other employer(s) (see Note 1 for definition of Salary). Travel conces- sion or assistance under section 10(5). Death- cum- retireme nt gratuity under section 10(10). Commuted value of pension under section 10(10A). Cash equiva- lent of leave salary encash- ment under section 10 (10AA). House rent allowance under section 10(13A). PAN of landlord, if exemption is claimed under section 10(13A) (see Note 3). Amount of any other exemption under section 10. Total amount of exemption claimed under section 10 (340+341+3 42+343+34 4+346). Total deducti on under section 16(ia). (339) (340) (341) (342) (343) (344) (345) (346) (347) (348)                                                                                                                           Total Total Income Income PAN of Income Gross total Deduction in Deduction Deduction deduction deduction chargeable (or lender, if under income respect of in respect in respect under under under the admissible interest the head (351+352+ life of of section section head loss) from on other 354). insurance contribution contribution 16(ii). 16(iii). "Salaries" house housing sources   premia, to certain by taxpayer     [338+339- property loan is offered   contributions pension to notified     (347+348+ reported claimed for TDS   to provident funds under pension     349+350)]. by under as per   fund etc. section scheme       employee section section   under 80CCC. under       offered 24(b) 192   section 80C.   section       for TDS (see (2B).       80CCD(1).       as per Note 4).                 section                   192 (2B).             (349) (350) (351) (352) (353) (354) (355) (356) (357) (358)                                                                                                                           Deduction Deduction Deducti Deduction in Total Deducti Amount Total amount Total Income- in respect in respect of on in respect of deduction on in deductible deductible taxable tax on of amount contribution respect interest on in respect respect under any under Chapter income total paid or by employer of loan taken of of other VIâ€?A (355- income. deposited to notified health for higher donations interest provision(s) [356+357+358 366).   under pension insuranc education to certain on of Chapter (limited to     notified scheme e premia under section funds, deposits VIâ€?A. Rs. 1,50,000)     pension under under 80E. charitable in   +359+360     scheme section section   institutions, savings   +361+362     under 80CCD(2). 80D.   etc. under account   +363+364     section       section under   +365].     80CCD       80G. section         (1B).         80TTA.         (359) (360) (361) (362) (363) (364) (365) (366) (367) (368)                                                                                                                           Rebate Surcharge, Health Incomeâ€?tax Net tax liability Total amount of Reported Total Shortfall in under wherever and relief [368+370+371- tax deducted at amount of amount of tax section applicable. education under (369+372)]. source by the tax deducted tax deduction 87A, if   cess. section 89,   current at source by deducted (+) or applicable.     when   employer for the other at source excess tax       salary, etc. is paid in   whole year [aggregate of employer(s) or for the whole year deduction (â€?) (373-       arrear or   the amount in deductor(s) (374+375). 376).       advance.   columns 325 of (income in               Annexure I for respect of               all the quarters which               in respect of included in               each employee]. computing                 total taxable                 income in                 column 339).     (369) (370) (371) (372) (373) (374) (375) (376) (377)                                                                                                               Notes: 1.   Salary includes wages, annuity, pension, gratuity (other than exempted under section 10(10)), fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (8 of 1974), perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other than exempted under section 10 (10AA)), any annual accretion to the balance of the account in a recognised provident fund chargeable to tax in accordance with rule 6 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any sums deemed to be income received by the employee in accordance with subâ€?rule (4) of rule 11 of Part A of the Fourth Schedule of the Income-tax Act, 1961, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 80CCD or any other sums chargeable to income-tax under the head ^Salaries^. 2.  Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement. 3.   Permanent Account Number of landlord shall be mandatorily furnished where the aggregate rent paid during the previous year exceeds one lakh rupees. 4.   Permanent Account Number of lender shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer.”. [Notification No. 36/2019/F.No. 370142/4/2019-TPL] SAURABH GUPTA, Under Secy. (Tax Policy and Legislation) Note: The Principal Rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E) dated the 26th of March, 1962 and were last amended vide notification number G.S.R No. 279(E) dated 01/04/2019.