TMI BlogClass or classes of person to whom provisions of section 139A shall not applyX X X X Extracts X X X X X X X X Extracts X X X X ..... ducted at source and remitted to the Central Government by the specified fund at the rates specified in section 194LBB of the Act; and (iii) the non-resident furnishes the following details and documents to the specified fund, namely:- (a) name, e-mail id, contact number; (b) address in the country or specified territory outside India of which he is a resident; (c) a declaration that he is a resident of a country or specified territory outside India; and (d) Tax Identification Number in the country or specified territory of his residence and in case no such number is available, then a unique number on the basis of which the nonresident is identified by the Government of that country or the specified territory of which he clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ock broker through which the transaction is made namely:- (a) name, e-mail id, contact number; (b) address in the country or specified territory outside India of which he is a resident; (c) a declaration that he is a resident of a country or specified territory outside India; and (d) Tax Identification Number in the country or specified territory of his residence and in case no such number is available, then a 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. (2B) The stock broker shall furnish a quarterly statement for the quarter of the financial year, in which the details and documents referred to in sub-rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board of India Act, 1992 (15 of 1992) or regulated under the International Financial Services Centres Authority (Fund Management) Regulations, 2022 made under the International Financial Services Centres Authority Act, 2019 (50 of 2019) and which is located in any International Financial Services Centre or a specified fund referred to in sub-clause (i) of clause (c) of Explanation to clause (4D) of section 10; ] (b) International Financial Services Centre shall have the same meaning as assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005). ] 5 [ (c) eligible foreign investor means a non-resident who operates in accordance with the Securities and Exchange Board of India, circular IMD/H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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