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    <title>Form of certificate under second proviso to section 80-O of the Income-tax Act, 1961 (Omitted)</title>
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    <description>Form 10HA establishes a two-part certification: Part A requires the remitting bank to certify receipt, disposition, remitter and remitting-bank details, transfer instrument, foreign amount and rupee equivalent, exchange rate, purpose, whether received in non-convertible rupees or under special arrangements, and RBI-approved reimbursement; Part B requires the eligible assessee to certify inward remittances received, whether convertible foreign exchange was brought into India within six months (or within an extended period authorised by the competent authority), specify amounts and approvals if applicable, and confirm that the deduction claimed under the Income-tax remittance deduction provision is correctly claimed.</description>
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      <description>Form 10HA establishes a two-part certification: Part A requires the remitting bank to certify receipt, disposition, remitter and remitting-bank details, transfer instrument, foreign amount and rupee equivalent, exchange rate, purpose, whether received in non-convertible rupees or under special arrangements, and RBI-approved reimbursement; Part B requires the eligible assessee to certify inward remittances received, whether convertible foreign exchange was brought into India within six months (or within an extended period authorised by the competent authority), specify amounts and approvals if applicable, and confirm that the deduction claimed under the Income-tax remittance deduction provision is correctly claimed.</description>
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