Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a group of tourists (Omitted)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ATION NO. 83/2021 dated 29-07-2021 (See Rule 130 ) before it was read as FORM NO 10CCAE [See sub-rule (6) of rule 18BBA] Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ought into, India through an authorised dealer, the details of which are as follows:- (i) Currency (ii) Amount of foreign exchange (iii) Details of draft (including number, date and bank on which drawn) (c) that the details of foreign tourist/group of tourist are as follows:- (i) Reference/name of the group/traveller (ii) Name of the foreign agent, that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X