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[Cites 0, Cited by 0] [Section 114] [Entire Act]

Union of India - Subsection

Section 114(4) in Income Tax Rules, 1962

(4)The application, referred to in sub-rule (1) other than that referred to in the proviso to sub-rule (1) in respect of an applicant mentioned in column (2) of the Table below, shall be filled in the Form mentioned in column (3) of the said table, and shall be accompanied by the documents mentioned in column (4) thereof, as proof of identity, address and date of birth of such applicant:
Sl.No. Applicant Form Documents as proofof identity, address and date of birth
(1) (2) (3) (4)
1. Individual who is a citizen of India 49A (A) Proof of identity-(i) Copy of,-(a)elector's photo identity card ; or(b) ration card havingphotograph of the applicant; or(c) passport; or(d)driving licence; or(e) arm's license; or(f) AADHAR Cardissued by the Unique Identification Authority of India; or(g)photo identity card issued by the Central Government or a StateGovernment or a Public Sector Undertaking; or(h) PensionerCard having photograph of the applicant;or(i) CentralGovernment Health Scheme Card or Ex-servicemen Contributory HeathScheme photo card; or(ii) certificate of identity in originalsigned by a Member of Parliament or Member of LegislativeAssembly or Municipal Councillor or a Gazetted Officer, as thecase may be; or(iii) bank certificate in original on letterhead from the branch (along with name and stamp of the issuingofficer) containing duly attested photograph and bank accountnumber of the applicant.Note:In case of a personbeing a minor, any of the above documents of any of the parentsor guardian of such minor shall be deemed to be the proof ofidentity.(B) Proof of address-(i) copy of the followingdocuments of not more than three months old-(a) electricitybill; or(b) landline telephone or broadband connection bill;or(c) water bill; or(d) consumer gas connection card orbook or piped gas bill; or(e) bank account statement or asper Note 1; or(f) depository account statement ; or(g)credit card statement; or(ii) copy of,-(a) post officepass book having address of the applicant; or(b) passport;or(c) passport of the spouse; or(d) elector's photoidentity card; or(e) latest property tax assessment order;or(f) driving licence; or(g) domicile certificateissued by the Government; or(h) AADHAR Card issued by theUnique Identification Authority of India; or(i) allotmentletter of accommodation issued by the Central Government or StateGovernment of not more than three years old; or(j) propertyregistration document; or(iii) certificate of address signedby a Member of Parliament or Member of Legislative Assembly orMunicipal Councillor or a Gazetted Officer, as the case may be;or(iv) employer certificate in original.Note 1:In case of an Indian citizen residing outside India, copy of BankAccount Statement in country of residence or copy of Non-residentExternal bank account statements shall be the proof of address.Note 2:In case of a minor, any of the above documentsof any of the parents or guardian of such minor shall be deemedto be the proof of address.[(C) Proof of date of birth-copyof the following documents if they bear the name, date, month andyear of birth of the applicant, namely:-(a) birth certificateissued by the municipal authority or any office authorised toissue birth and death certificate by the Registrar of Birth andDeaths or the Indian Consulate as defined in clause (d) ofsub-section (1) of section 2 of the Citizenship Act, 1955 (57 of1955); or(b) pension payment order; or(c) marriagecertificate issued by the Registrar of Marriages; or(d)matriculation certificate or mark sheet of recognised board;or(e) passport; or(f) driving licence; or(g) domicilecertificate issued by the Government; or(h) aadhar cardissued by the Unique Identification Authority of India; or(i)elector's photo identity card; or(j) photo identity cardissued by the Central Government or State Government or CentralPublic Sector Undertaking or State Public Sector Undertaking; or(k) Central Government Health Service Scheme photo card orEx-servicemen Contributory Health Scheme photo card; or(l)affidavit sworn before a magistrate stating the date of birth.]
2. Hindu undivided family 49A (a) An affidavit by the karta of the HinduUndivided Family stating the name, father's name and address ofall the coparceners on the date of application; and(b) copyof any document applicable in the case of an individual specifiedin serial number 1, in respect of karta of the Hindu undividedfamily, as proof of identity, address and date of birth.
3. Company registered in India 49A (a) [ Copy of Certificate of Registrationissued by the Registrar of Companies;or(b) corporateidentity number allotted by the Registrar under section 7 of theCompanies Act, 2013 (18 of 2013).]
4. Firm (including Limited Liability Partnership)formed or registered in India 49A (a) Copy of Certificate of Registrationissued by the Registrar of Firms/Limited Liability Partnerships;or(b) copy of Partnership Deed.
5. Association of persons (Trusts) formed orregistered in India 49A (a) Copy of trust deed; or(b) copy ofCertificate of Registration Number issued by CharityCommissioner.
6. Association of persons (other than Trusts) orbody of individuals or local authority or artificial juridicalperson formed or registered in India 49A (a) Copy of Agreement; or(b) copy ofCertificate of Registration Number issued by Charity Commissioneror Registrar of Co-operative Society or any other CompetentAuthority; or(c) any other document originating from anyCentral Government or State Government Department establishingIdentity and address of such person.
7. Individuals not being a citizen of India 49AA (i) Proof of identity :-(a) copy ofPassport; or(b) copy of person of Indian Origin card issuedby the Government of India; or(c) copy of OverseasCitizenship of India Card issued by Government of India; or(d)copy of other national or citizenship Identification Number orTaxpayer Identification Number duly attested by "Apostille"(in respect of countries which are signatories to the HagueApostille Convention of 1961) or by Indian embassy or HighCommission or Consulate in the country where the applicant islocated or authorised officials of overseas branches of ScheduledBanks registered in India.(ii) Proof of address:-(a) copyof Passport; or(b) copy of person of Indian Origin cardissued by the Government of India; or(c) copy of OverseasCitizenship of India Card issued by Government of India; or(d)copy of other national or citizenship Identification Number orTaxpayer Identification Number duly attested by "Apostille"(in respect of countries which are signatories to the HagueApostille Convention of 1961) or by Indian embassy or HighCommission or Consulate in the country where the applicant islocated or authorised officials of overseas branches of ScheduledBanks registered in India; or(e) copy of bank accountstatement in the country of residence; or(f) copy ofNon-resident External bank account statement in India; or(g)copy of certificate of residence in India or Residential permitissued by the State Police Authority; or(h) copy of theregistration certificate issued by the Foreigner's RegistrationOffice showing Indian address; or(i) copy of Visa grantedand copy of appointment letter or contract from Indian Companyand Certificate (in original) of Indian Address issued by theemployer.
8. LLP registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
9. Company registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
10. Firm formed or registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
11. Association of persons (Trusts) formed outsideIndia 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.
12. Association of persons (other than Trusts) orbody of individuals or local authority or person formed or anyother entity (by whatever name called) registered outside India 49AA (a) Copy of Certificate of Registrationissued in the country where the applicant is located, dulyattested by "Apostille" (in respect of countries whichare signatories to the Hague Apostille Convention of 1961) or byIndian embassy or High Commission or Consulate in the countrywhere the applicant is located or authorised officials ofoverseas branches of Scheduled Banks registered in India; or(b)copy of registration certificate issued in India or of approvalgranted to set up office in India by Indian Authorities.