Amendment in Rule 21AB and Insertion of Form 10F - Income-tax (11th Amendment) Rules, 2013
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....ECT TAXES NOTIFICATION NO. 57/2013 DATED 1-8-2013 S.O. 2331(E) - In exercise of the powers conferred by section 90 and section 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 (11th Amendment) Rules, ....
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....hen, a unique number on the basis of which the person is identified by the Government of the country or the specified territory of which the asseessee claims to be a resident; (iv) Period for which the residential status, as mentioned in the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A, is applicable; and (v) Address of the assessee in the countr....
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....ase may be."; (b) in Appendix-II, after Form No. 10E, the following Form shall be inserted, namely:- "FORM NO. 10F [See sub-rule (1) of rule 21AB] Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961 I. . . . . . . . . . . . . . . . . . . *son/daughter of Shri. . . . . . . . . . . . . . . . . . . in the capacity....
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....itory of residence and if there is 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 of which the assessee claims to be a resident : (v) Period for which the residential status as mentioned in the certificate referred to in sub-section (4) of section 90 or sub-section (4) of ....
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