https://www.taxtmi.com/circulars?id=9519 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. en-us Fri, 09 Dec 1983 00:00:00 +0530 Mon, 06 Jun 2011 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9519 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. Circulars Income Tax Fri, 09 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9519