Form 13 for nri

Abhinav (CA) (397 Points)

13 March 2017  

Dear Experts,

A and B are joint owners of a flat in Bangalore and wish to sell it. Both are non-resident as per Income Tax Act. 

A's AO is international tax ward Mumbai while B's AO is in Kerala. 

To whom one should apply Form 13?

Is there is a notification that in NRI cases, any international tax office can accept Form 13 irrespective of AO jurisdiction? If yes, please guide me to it. 

Thanks in advance.