Income Tax Department was amended Income Tax Rules
2013 and this is eleventh amendment rules. This amendment is in rule no. 21AB and income
tax department inserted a new form 10F in this amendment. Income tax department issued a new notification no. 57/2013 dated 1 August 213. Full
notification and new form 10F is as under. NOTIFICATION NO.
57/2013 [F.NO.142/16/2013-TPL]/SO 2331(E), DATED 1-8-2013
In exercise of the powers conferred by section 90 and
section 90A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the
Central Board of Direct Taxes hereby makes the following rules further to amend
the Income-tax Rules, 1962, namely:—
1. (1)
These rules may be called the Income-tax (11th Amendment) Rules, 2013.
(2)
They shall be deemed to have come into force with effect from the 1st day of April, 2013.
2. In the Income-tax Rules, 1962,—
(a) in rule 21AB, for sub-rules (1) and (2), the following
sub-rules shall be substituted namely:-
(1) Subject to the provisions of sub-rule (2), for the
purposes of sub-section (5) of section 90 and sub-section (5) of section 90A ,
the following information shall be provided by an assessee in Form No. 10F,
namely:—
(i) Status (individual, company, firm etc.) of the
assessee;
(ii) Nationality
(in case of an individual) or country or specified territory of incorporation
or registration (in case of others);
(iii) Assessee's
tax identification number in the country or specified territory of residence and
in case there is no such number, then, a unique number on the basis of which
the person is identified by the Government of the country or the specified
territory of which the asseessee claims to be a resident;
(iv) Period for
which the residential status, as mentioned in the certificate referred to in
sub-section (4) of section 90 or sub-section (4) of section 90A, is applicable;
and
(v) Address of
the assessee in the country or specified territory outside India, during the
period for which the certificate, as mentioned in (iv) above, is applicable.
(2) The assessee may not be required to provide the
information or any part thereof referred to in sub-rule (1) if the information
or the part thereof, as the case may be, is contained in the certificate
referred to in sub-section (4) of section 90 or sub-section (4) of section 90A.
(2A)The assessee shall keep and maintain such
documents as are necessary to substantiate the information provided under
sub-rule (1) and an income-tax authority may require the assessee to provide
the said documents in relation to a claim by the said assessee of any relief
under an agreement referred to in sub-section (1) of section 90 or sub-section
(1) of section 90A, as the case may be.";
(b) in Appendix-II, after Form No. 10E, the following
Form shall be inserted, namely:-
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