Hi,

The Income Tax Department has asked me to submit an indemnity bond for challan assessment year correction. I am an NRI and currently outside India.

I referred to CBDT Circular No. 8/2015 (https://www.incometax.gov.in/iec/foportal/sites/default/files/2020-08/Circular_No.8_2015.pdf) and from that, my understanding is that the indemnity bond needs to be executed on ₹100 non-judicial stamp paper.

My only question is: How can such an indemnity bond be properly executed and notarized when the taxpayer is an NRI abroad?

Also, please confirm if my understanding about ₹100 stamp paper is correct.

Thanks in advance 🙏