Income-tax
(Ninth Amendment) Rules, 2007
NOTIFICATION No. 238/2007, dated 30-8-2007
In exercise of the powers conferred by section 295 read with sub-section (3) of section 200 and proviso to sub-section (3) of section 206C 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 (Ninth Amendment) Rules,
2007.
(2) They
shall come into force with effect from the 1st day of September,
2007.
2. In the Income-tax Rules, 1962, -
(1) in the rule 31A, in sub-rule (1), for the first proviso, the following proviso shall be substituted namely:-
‘Provided
that where,-
(a) the deductor is an office of Government: or
(b) the deductor is a company; or
(c) the deductor is a person required to get his
accounts audited under section 44AB in the immediately preceding financial
year; or
(d) the number of deductees’ records in a quarterly
statement for any quarter of the immediately preceding financial year is equal
to or more than fifty,
the
person responsible for deducting tax at source, and the principal officer in
the case of a company shall deliver or cause to be delivered such quarterly
statements on computer media (3.5” 1.44 MB floppy diskette or CD-ROM of 650 MB
capacity):”;
(2) in
rule 31AA, in sub-rule (1), for the first proviso, the following proviso shall
be substituted namely:-
‘Provided
that where,-
(a) the collector
is an office of Government: or
(b) the collector
is a company; or
(c) the collector
is a person required to get his accounts audited under section 44AB in the
immediately preceding financial year; or
(d) the number of collectees’ records in a quarterly
statement for any quarter of the immediately preceding financial year is equal
to or more than fifty,
the
person responsible for deducting tax at source, and the principal officer in
the case of a company shall deliver or cause to be delivered such quarterly
statements on computer media (3.5” 1.44 MB floppy diskette or CD-ROM of 650 MB
capacity):”;
[F. No. 142/26/2007-TPL]