MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(Central Board of Direct Taxes)
New Delhi, the 20th June, 2016
S.O. 2151(E).—In exercise of the powers conferred by section 285BA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government with respect to registration of persons, due diligence and maintenance of information, and the Central Board of Direct Taxes for matters relating to statement of reportable accounts, hereby make the following rules further to amend the Income-tax Rules, 1962, namely:-
1.(1) These rules may be called the Income–tax (15thAmendment) Rules, 2016.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
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- Reportable account to Income tax Dept by Financial Institutions
- Financial transaction or reportable account (AIR) under Income Tax
- REPORTING REQUIREMENT UNDER FOREIGN ACCOUNT TAX COMPLIANCE ACT