rule (1) of rule 114D; or (v) the address of the assessee as furnished in Form No.61A under sub-rule (1) of rule 114E
Section 114E in Income Tax Rules, 1962
114E. Furnishing of statement of financial transaction.
(1) The statement of financial transaction required to be furnished under ... manner indicated therein. (2) The statement referred to in sub-rule (1) shall be furnished by every person mentioned in column (3) of the Table
Rule114E of I T Rules 1962. We found as per Rule
114E of I T Rules 1962, the co-operative bank was not included prior ... Rules with effect from 01/04/2015 vide which co-operative banks
have been specifically prescribed under Rule 114E of the I.T.Rules
called "Annual Information
Return" and was governed by Rule 114E. Rule 114E may
kindly be perused. As far as the financial transactions ... mentioned that it was introduced with effect
from 1.4.2015. According to Rule 114E furnishing of
information about the cash deposits and other banking
activities
short] for non-filing of Annual Information Return as
required under Rule 114E of the I.T. Rules ... Income tax Rules did not
include "co-operative bank" and it was inserted only in the amended
provisions of Rule 114E, which came
required
u/s 285BA(1) read with Rule 114E of Income tax Rules for
the financial year 2013-14. The above said return was
required ... Income tax Rules did not include "co-operative bank" and
it was inserted only in the amended provisions of Rule
114E, which came
under the Section 285BA(2) of the Act r.w. Rule
114E of the I.T. Rules1962. Whereas the AIR return ... Rule114E of I T
Rules 1962. We found as per Rule 114E of I T Rules 1962, the co-operative bank
was not included prior
Item No.6 of the Table in Rule 114E specifies that
the Registrar or Sub-registrar appointed under section 6 of the
Registration ... revenue that under section
285BA of the Act read with Rule 114E of the IT Rules, the
assessee was to furnish the requisite information
filed as per provisions of section 285BA(2) read with
Rule 114E of the Income Tax Rules beyond the due date
prescribed ... Income tax Rules did not include "co-operative
bank" and it was inserted only in the amended
provisions of Rule 114E, which came
114E of Income Tax Rules is relevant in this
regard and this rule was amended by the IT (Seventh Amdt.) Rules ... Bang/2019
Page 3 of 4
that the insertion in the Rule 114E by this amendment is only
clarificatory in nature and therefore, applies from