The Central Board of Direct Taxes ( CBDT ) has introduced a New Column for Transgenders in PAN Application Form i.e., Form 49A and Form 49AA by amending the Income Tax Rules, 1962.
In a Judgment in NALSA v. Union of India, The Supreme Court directed the Centre and the State Governments to recognise transgender as the Third Gender and also to provide the benefits of socially and economically backward class. The Supreme Court bench comprising of Justice KS Radhakrishnan and Justice AK Sikri observed that the non-existence of law recognizing transgender as the third gender could not be continued as a ground to discriminate them in availing equal opportunities in education and employment.
By Amending the Income-tax Rules, 1962, in Appendix II, in Form number 49A and Form number 49AA, for column number 4 and entries relating thereto, there will separate column for Male, Female and Transgenders.
These rules may be called the Income Tax (Fourth Amendment) Rules, 2018. It shall come into force.
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