Persons migrating from West/East Pakistan, Burma, East African countries, namely, Mozambique, Zanzibar, Kenya, Tanzania and Uganda - Claims as to origin of money/assets brought into India to be freely admitted up to a limit of Rs. 50,000 subject to certain conditions
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Admission of migrant remittances: origin claims accepted under conditions of migration, resources, books and timely intimation. The Board instructs that remittances by bona fide migrants from specified countries need not be proved by bank transfer when certain conditions are met: migration from listed territories on or after prescribed dates, no pre-migration source of income in India or elsewhere (other than the origin country), sufficient resources in the origin country, introduction of amounts in Indian books, and intimation to the Income-tax Officer within two months; concessions apply up to an overall ceiling of Rs. 50,000 for the assessee and family, while claims outside these conditions require adequate documentary evidence linking funds to foreign resources.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Admission of migrant remittances: origin claims accepted under conditions of migration, resources, books and timely intimation.
The Board instructs that remittances by bona fide migrants from specified countries need not be proved by bank transfer when certain conditions are met: migration from listed territories on or after prescribed dates, no pre-migration source of income in India or elsewhere (other than the origin country), sufficient resources in the origin country, introduction of amounts in Indian books, and intimation to the Income-tax Officer within two months; concessions apply up to an overall ceiling of Rs. 50,000 for the assessee and family, while claims outside these conditions require adequate documentary evidence linking funds to foreign resources.
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