Concession for migrant remittances relaxes documentary proof while requiring eligibility, notification, and evidentiary safeguards. The Board permits relaxed documentary proof for sums claimed as brought from Sri Lanka by bona fide migrants arriving on or after 1 April 1983, provided the assessee satisfies conditions concerning migration date, sufficient Sri Lanka resources, absence of prior income sources or India residency assessments, and timely intimation to the Income-tax Officer; an overall monetary ceiling applies to the assessee and family. Where the claimed amount exceeds the ceiling or the assessee had prior income sources or prior residence-based assessments, acceptance requires adequate evidence to satisfy the Income-tax Officer about sufficiency of Sri Lanka sources, though proof of actual banking remittance is not mandatory.
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.
Concession for migrant remittances relaxes documentary proof while requiring eligibility, notification, and evidentiary safeguards.
The Board permits relaxed documentary proof for sums claimed as brought from Sri Lanka by bona fide migrants arriving on or after 1 April 1983, provided the assessee satisfies conditions concerning migration date, sufficient Sri Lanka resources, absence of prior income sources or India residency assessments, and timely intimation to the Income-tax Officer; an overall monetary ceiling applies to the assessee and family. Where the claimed amount exceeds the ceiling or the assessee had prior income sources or prior residence-based assessments, acceptance requires adequate evidence to satisfy the Income-tax Officer about sufficiency of Sri Lanka sources, though proof of actual banking remittance is not mandatory.
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