Income-tax
(Eleventh Amendment) Rules, 2013 - Amendment in Rule 21AB and Insertion of Form
10F
Notification No.
57/2013, [F.NO.142/16/2013-TPL]/SO 2331(E), dated 01-08-2013
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 assessee 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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