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; |
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(ii) |
Nationality (in case of an individual) or country or specified territory of incorporation or registration (in case of others); |
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(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; |
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(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 |
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(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. |
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(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:- |
"FORM NO. 10F
[See sub-rule (1) of rule 21AB]
Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
I. . . . . . . . . . . . . . . . . . . *son/daughter of Shri. . . . . . . . . . . . . . . . . . . in the capacity of . . . . . . . . . . . . . . . . . . . (designation) do provide the following information, relevant to the previous year. . . . . . . . . . . . . . . . . . . *in my case/in the case of. . . . . . . . . . . . . . . . . . . for the purposes of sub-section (5) of * section 90/section 90A:—
II.
SI.No. |
Nature of information |
: |
Details# |
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(i) |
Status (individual; company, firm etc.) of the assessee |
: |
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(ii) |
Permanent Account Number (PAN) of the assessee if allotted |
: |
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(iii) |
Nationality (in the case of an individual) or Country or specified territory of incorporation or registration (in the case of others) |
: |
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(iv) |
Assessee's tax identification number in the country or specified territory of residence and if 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 |
: |
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(v) |
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 |
: |
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(vi) |
Address of the assessee in the country or territory outside India during the period for which the certificate, mentioned in (v) above, is applicable |
: |
2. I have obtained a certificate to in sub-section (4) of section 90 of sub-section (4) of section 90A from the Government of . . . . . . . . . . . . . . . . . . . (name of country or specified territory outside India)
Signature: . . . . . . . . . . . . . . . . . . .
Name: . . . . . . . . . . . . . . . . . . .
Address: . . . . . . . . . . . . . . . . . . .
Permanent Account Number: . . . . . . . . . . . . . . . . . . .
Verification
I. . . . . . . . . . . . . . . . . . . do hereby declare that to the best of my knowledge and belief what is stated above is correct complete and is truly stated.
Verified today the . . . . . . . . . . . . . . . . . . . day of. . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . .. . . . . . . . . . .
Signature of the person providing the information
Place: . . . . . . . . . . . . . . . . . . .
Notes :
1. *Delete whichever is not applicable.
2. #Write N.A. if the relevant information forms part of the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A.