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Income-tax (14th Amendment) Rules, 2021 - 42/2021 - Income Tax

Extract

..... ule 114AAB,- (I) after sub-rule (2), the following sub-rules shall be inserted, namely:- “(2A) The provisions of section 139A shall not apply to a non-resident, being an eligible foreign investor, who has made transaction only in a capital asset referred to in clause (viiab) of section 47 which are listed on a recognised stock exchange located in any International Financial Services Centre and the consideration on transfer of such capital asset is paid or payable in foreign currency, if the following conditions are fulfilled, namely:- (i) the eligible foreign investor does not earn any income in India, other than the income from transfer of a capital asset referred to in clause (viiab) of section 47; (ii) the eligible foreign investor .....

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Income-tax (14th Amendment) Rules, 2021 - 42/2021 - Income Tax

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..... he words, brackets, figures and letter “ in accordance with the provisions of sub-rule (2) or sub-rule (2B)” shall be substituted; (III) in the Explanation ,- (A) for clause (a), the following clause shall be substituted , namely :- ‘(a) ‘‘specified fund’’ means any fund established or incorporated in India in the form of a trust or a company or a limited liability partnership or a body corporate which has been granted a certificate of registration as a Category I or Category II Alternative Investment Fund and is regulated under the Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012 made under the Securities and Exchange Board of India Act, 1992(15 of 1992) or In .....

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Income-tax (14th Amendment) Rules, 2021 - 42/2021 - Income Tax

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..... er 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 and complete. Signature ..........…………… Name and designation ….......................... Place …………….. Dat .....

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Income-tax (14th Amendment) Rules, 2021 - 42/2021 - Income Tax

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