Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance vide its notification no. 995 (E) dated April 10, 2015, has amended the Rule 114(4) of Income-tax Rules, 1962 whereby certain additional documents have been prescribed as proof of Date of Birth, which will be effective on immediate basis. But please ensure documents must contain name, date, month and year of birth of the applicant.
The following additional documents have been included in the existing list of Date of Birth documents prescribed in Rule 114(4) of Income Tax Rules, 1962:
* Mark sheet of recognized Board, not school mark sheet.
* Aadhaar card issued by the Unique Identification Authority of India (UIDAI)
* Elector’s photo identity card
* Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking
* Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card
This amendment has given great opportunity to increase the PAN volume.
The tabulation chart for Proof of Identity (POI), Proof of Address (POA) & Proof of Date of Birth (PODB) is as under:
The following additional documents have been included in the existing list of Date of Birth documents prescribed in Rule 114(4) of Income Tax Rules, 1962:
* Mark sheet of recognized Board, not school mark sheet.
* Aadhaar card issued by the Unique Identification Authority of India (UIDAI)
* Elector’s photo identity card
* Photo identity card issued by the Central Government or State Government or Central Public Sector Undertaking or State Public Sector Undertaking
* Central Government Health Service Scheme photo card or Ex-servicemen Contributory Health Scheme photo card
This amendment has given great opportunity to increase the PAN volume.
The tabulation chart for Proof of Identity (POI), Proof of Address (POA) & Proof of Date of Birth (PODB) is as under:
Submitted by
Sh.J.K. Grover
Advocate
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