Income Tax Rules, 2002

CHAPTER-XIII

TAXPAYER’S REGISTRATION

From: 2023-11-01 - To: 0000-00-00 1[81B. Active Taxpayers List.- (1) This rule shall apply for the purposes of clauses (23A) and (35C) of section 2 and section 181A. (2) The Board shall publish Active Taxpayers List, hereinafter referred to as ATL, comprising persons who meet the criteria as laid down under sub-rule (4) and shall be made available on the Board’s web portal, by first day of March in each financial year: Provided that for financial year 2014-15, Active Taxpayers List shall be published and made available on the Board’s web portal, by first day of July, 2014 2[:] 3[Provided further that for financial year 2014-15, Active Taxpayers List shall be published and made available at Board's web portal by the 11th April, 2015.] (3) ATL published in any financial year shall be valid for the period beginning on the date of publish and ending on last day of February, next following 4[:] 5[Provided that Active Taxpayers List published during financial year 2013-14, shall be valid upto the 10th April, 2015.] (4) ATL shall be updated on 6[every Sunday at 24:00 hours], hereinafter referred to as updation date. (5) A person’s name shall be included in ATL, if the person has filed a return under section 114 or a statement under section 115 for the tax year for which the last date as specified in section 118 falls during immediately preceding twelve month 7[:] 8[Provided that name of a company or an AOP in whose case return is not due to be filed because of incorporation or formation after 30th day of June relevant to the tax year referred above, shall be included in Active Taxpayers List.] (6) In case a joint account is held in a bank by more than one…