Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB

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....T TAXES] Notification New Delhi, the 17th day of September, 2012 INCOME-TAX S.O. 2188(E).- In exercise of the powers conferred by section 90 and 90A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1). These rules may be called the Income-tax (1....

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....ry or specified territory of incorporation or registration (in case of others); (v)  Assessee's tax identification number in the country or specified territory of residence or in case no such number, then, a unique number on the basis of which the person is identified by the Government of the country or the specified territory; (vi)  Residential status for the purposes of tax; ....

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....pect of the assessee in Form No. 10FB."; (b)  in Appendix-II, after the Form No. 10F, the following Forms shall be inserted, namely: - "FORM No. 10FA [See rule 21AB (3)] Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961 To The Assessing Officer, _________________, _________________, _______....

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.... (x) Purpose of obtaining Tax Residency Certificate (must be specified) (xi) Any other detail 3. The following document in support are enclosed: - (1)   (2)   (3)   VERIFICATION I, ____________ [full name in block letters] __________ son/daughter of ________________________, in the capacity of ________________ [designation for person other than ....