https://www.taxtmi.com/acts?id=53378 The prescribed authority for certificates under sections 151(6) and 152(6) is the Reserve Bank of India or another authority authorised under current foreign exchange laws, and the certificate must be furnished in Form No. 38. The rule specifies the competent authority and the mandatory form for compliance with the relevant certification requirement. en-us Fri, 20 Mar 2026 17:54:05 +0530 Mon, 06 Apr 2026 17:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53378 The prescribed authority for certificates under sections 151(6) and 152(6) is the Reserve Bank of India or another authority authorised under current foreign exchange laws, and the certificate must be furnished in Form No. 38. The rule specifies the competent authority and the mandatory form for compliance with the relevant certification requirement. Act-Rules Income Tax Fri, 20 Mar 2026 17:54:05 +0530 https://www.taxtmi.com/acts?id=53378