Submission of tax-related certificates required for remittance of assets under FEMA amendments; AD banks must follow CBDT instructions. Submission of auditor certificates and tax-related declarations is mandatory for remittance of assets under the amended Foreign Exchange Management (Remittance of Assets) Regulations; AD Category I banks must ensure compliance with the revised tax certification formats and procedural conditions referenced in the A.P. (DIR Series) guidance.
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.
Submission of tax-related certificates required for remittance of assets under FEMA amendments; AD banks must follow CBDT instructions.
Submission of auditor certificates and tax-related declarations is mandatory for remittance of assets under the amended Foreign Exchange Management (Remittance of Assets) Regulations; AD Category I banks must ensure compliance with the revised tax certification formats and procedural conditions referenced in the A.P. (DIR Series) guidance.
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