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<h1>Understanding Rule 21AB: Claiming Tax Relief under Sections 90 and 90A with Form No. 10F and Certificates</h1> Rule 21AB of the Income Tax Rules, 1962, outlines the requirements for an assessee to claim relief under agreements referenced in sections 90 and 90A. Assessees must provide specific information in Form No. 10F, including their status, nationality or country of incorporation, tax identification number, applicable residential status period, and address outside India. If the required information is already in the certificate mentioned in sections 90(4) or 90A(4), it need not be provided again. Assessees must maintain supporting documents, and Indian residents must apply for a certificate of residence using Form No. 10FA, which the Assessing Officer will issue in Form No. 10FB.