Income Tax Department has been issued a notification regarding amendment in rule 21AB and insertion of form 10F w.e.f. 01.08.2013.
INCOME-TAX (ELEVENTH AMENDMENT) RULES, 2013 - AMENDMENT IN
RULE 21AB AND INSERTION OF FORM 10F
NOTIFICATION NO. 57/2013
[F.NO.142/16/2013-TPL]/SO 2331(E), DATED 1-8-2013
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, 2013.
(2) They shall be deemed to have come into force with effect from
the 1st day of April, 2013.
2. In the Income-tax Rules, 1962,—
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(a)
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in rule
21AB, for sub-rules (1) and (2), the following sub-rules shall be substituted
namely:-
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"(1)
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Subject to
the provisions of sub-rule (2), for the purposes of sub-section (5) of
section 90 and sub-section (5) of section 90A , the following information
shall be provided by an assessee in Form No. 10F, namely:—
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(i)
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Status (individual,
company, firm etc.) of the assessee;
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(ii)
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Nationality
(in case of an individual) or country or specified territory of incorporation
or registration (in case of others);
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(iii)
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Assessee's tax
identification number in the country or specified territory of residence and
in case 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 asseessee claims to be a resident;
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(iv)
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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
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(v)
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Address of
the assessee in the country or specified territory outside India, during the
period for which the certificate, as mentioned in (iv) above, is applicable.
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(2)
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The
assessee may not be required to provide the information or any part thereof referred
to in sub-rule (1) if the information or the part thereof, as the case may
be, is contained in the certificate referred to in sub-section (4) of section
90 or sub-section (4) of section 90A.
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(2A)
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The
assessee shall keep and maintain such documents as are necessary to
substantiate the information provided under sub-rule (1) and an income-tax
authority may require the assessee to provide the said documents in relation
to a claim by the said assessee of any relief under an agreement referred to
in sub-section (1) of section 90 or sub-section (1) of section 90A, as the
case may be.";
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(b)
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in
Appendix-II, after Form No. 10E, the following Form shall be inserted,
namely:-
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"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 of . . . . . . . . . . . . . .
. . . . . (designation) do provide the following information, relevant to the
previous year. . . . . . . . . . . . . . . . . . . *in my case/in the case of.
. . . . . . . . . . . . . . . . . . for the purposes of sub-section (5) of *
section 90/section 90A:—
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SI.No.
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Nature of information
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Details#
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(i)
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Status (individual; company, firm etc.) of the assessee
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(ii)
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Permanent Account Number (PAN) of the assessee if allotted
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(iii)
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Nationality (in the case of an individual) or Country or specified
territory of incorporation or registration (in the case of others)
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(iv)
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Assessee's tax identification number in the country or specified
territory 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
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(v)
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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
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(vi)
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Address of the assessee in the country or territory outside India
during the period for which the certificate, mentioned in (v) above, is
applicable
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2. I have obtained a certificate to in sub-section (4) of section
90 of sub-section (4) of section 90A from the Government of . . . . . . . . . .
. . . . . . . . . (name of country or specified territory outside India)
Signature: . . . . . . . . . . . . . . . . . . .
Name: . . . . . . . . . . . . . . . . . . .
Address: . . . . . . . . . . . . . . . . . . .
Permanent Account Number: . . . . . . . . . . .
. . . . . . . .
Verification
I. . . . . . . . . . . . . . . . . . . do hereby declare that to
the best of my knowledge and belief what is stated above is correct complete
and is truly stated.
Verified today the . . . . . . . . . . . . . . . . . . . day of. .
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Signature of the person providing the
information
Place: . . . . . . . . . . . . . . . . . . . 