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<h1>Income Tax Act: New Guidelines for Ceylon Repatriates on Proving Money Transfers to India.</h1> The circular issued by the Board addresses the treatment of documentary evidence for migrants transferring money to India under the Income Tax Act, 1961. Previously, concessions were granted to migrants from Pakistan, Burma, and East African countries due to adverse circumstances. However, repatriates from Ceylon face different conditions, allowing easier proof of remittances. Despite this, proving remittances can still cause hardship. The Board advises that if repatriates can demonstrate the availability of funds in Ceylon around the time of investments in India, their explanations should be accepted. Officers are instructed to apply these guidelines in relevant cases.