[Notification No. 73/2023/F. No. 370142/30/2023-TPL]
MINISTRY OF FINANCE
(Department of Revenue)
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 30th August, 2023
INCOME-TAX
G.S.R. 637(E).—In exercise of the powers conferred by sub-section (20) of section 155 read with section
295 of the Income-tax Act, 1961, the Central Board of Direct Taxes, hereby makes the following rules further to
amend the Income-tax Rules, 1962, namely:–
1. Short title and commencement.–– (1) These rules may be called the Income-tax (Twentieth Amendment)
Rules, 2023.
(2) They shall come into force from the 1st day of October, 2023.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), after rule 133, the following rule
shall be inserted, namely––
“134. Application under sub-section (20) of section 155 regarding credit of tax deduction at source. —
(1) The application required to be made by the assessee under sub-section (20) of section 155 shall be in
Form No. 71.
(2) Form No. 71 shall be furnished to the Principal Director General of Income-tax (Systems) or the Director
General of Income-tax (Systems) or the person authorised by the Principal Director General of Income-tax
(Systems) or the Director General of Income-tax (Systems).
(3) Form No. 71, shall be furnished electronically, —
(i) under digital signature, if the return of income is required to be furnished under digital signature;
(ii) through electronic verification code in a case not covered under clause (i).
(4) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, shall specify the procedures for furnishing Form No. 71 and shall also be
responsible for formulating and evolving appropriate security, archival and retrieval policies in relation to
the form so furnished.
(5) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax
(Systems), as the case may be, or any person authorised by the Principal Director General of Income-tax
(Systems) or the Director General of Income-tax (Systems) shall forward Form No. 71 to the Assessing
Officer.”.
3. In the principal rules, after Form No. 70, the following Form shall be inserted, namely:-
“FORM NO. 71
[See rule 134]
[e-Form]
Application under sub-section (20) of section 155 for credit of tax deduction at source (TDS)
(1) Name of the person furnishing the application :
(2) PAN and Aadhaar number (if available) of the person
furnishing the application :
(3) Name of the person in respect of which the application
is being furnished (if different from (1)) (See note 1) :
(4) PAN of the person in respect of which the application
is being furnished (if different from (2)) (See note 1) :
(5) Whether the deductee is resident or non-resident? :
(6a) Address of the person furnishing the application :
(6b) PIN/ Zip Code of the person furnishing the application :
(7) E-mail Id :
(8) Mobile Number :
(9) Relevant Assessment Year referred to in sub-section
(20) of section 155 (see Note 2) :
(10) Subsequent financial year referred to in sub-section
(20) of section 155 :
(11) Date on which return of income for relevant
assessment year was furnished (dd/mm/yyyy) :
(12) Details with reference to Relevant Assessment Year
referred to in (9) :
TABLE
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