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Amendment in Rule 21AB and Insertion of Form 10F - Income-tax (11th Amendment) Rules, 2013

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..... 3 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, 2013. (2) They shall be deemed to have come into force w .....

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..... y 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 country or specified territory outside India, during the period for which the c .....

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..... ll 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 of . . . . . . . . . . . . . . . . . . . (designation) do provide the following inform .....

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..... essee 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 section 90A is applicable : (vi) Address of the assessee in the country or territory outside India during the period for which the certificate, mentioned in (v) above, is applicable : 2. I have obtained a certificate .....

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