Income-tax (19th Amendment) Rules, 2020.

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..... Amendment) Rules, 2020. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 37BC, after sub-rule (2), the following sub-rule shall be inserted, namely:- (3) The provisions of section 206AA shall not apply in respect of payments made to a person being a non-resident, not being a company, or a foreign company if the provisions of section 139A do not apply to such person on account of rule 114AAB. . 3. In the principal rules , after rule 114AAA , the following rule shall be inserted, namely:- Class or classes of person to whom provisions of section 139A shall not apply. 114AAB. (1) .....

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..... eneral of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by him, electronically and upload the declaration referred to in sub-clause (c) of clause (iii) of sub-rule (1) within fifteen days from the end of the quarter of the financial year to which such statement relates in accordance with the procedures, formats and standards specified by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) under sub-rule (3). (3) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the procedures, formats and standards for the purposes of furnishing and verification of Form 49BA and shall be res .....

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..... ed territory outside India of which the nonresident is resident Tax Identification Number, if any Unique number on the basis of which the non-resident is identified by the Government of that country or the specified territory of which he claims to be a resident (to be furnished if Tax Identification Number is not available) Verification I (full name in block letters), son/daughter of having permanent account number / Aadhaar number , solemnly declare that to the best of my knowledge and belief, the information given above are correct .....

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