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    <title>Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB &amp; Form Nos. 10FA &amp; 10FB</title>
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    <description>Rule 21AB prescribes the form and content of certificates of residence for claiming relief under sections 90 and 90A: foreign governments must verify and provide specified particulars (name, status, nationality/incorporation, tax identification or unique identifier, tax residential status, applicable period and address). Indian residents must apply to the Assessing Officer in Form No. 10FA, who may issue a residence certificate in Form No. 10FB containing name, status, PAN, address, validity period and the AO&#039;s identification and seal.</description>
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      <description>Rule 21AB prescribes the form and content of certificates of residence for claiming relief under sections 90 and 90A: foreign governments must verify and provide specified particulars (name, status, nationality/incorporation, tax identification or unique identifier, tax residential status, applicable period and address). Indian residents must apply to the Assessing Officer in Form No. 10FA, who may issue a residence certificate in Form No. 10FB containing name, status, PAN, address, validity period and the AO&#039;s identification and seal.</description>
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