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Certificate for claiming relief under an agreement referred to in section 90 and 90A.

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..... n (5) of section 90A , the following information shall be provided by an assessee in Form No. 10F, namely:- (i) Status (individual, company, firm etc.) of the assessee; (ii) Nationality (in case of an individual) or country or specified territory of incorporation or registration (in case of others); (iii) Assessee's tax identification number in the country or specified territory of r .....

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..... sub-section (4) of section 90 or sub-section (4) of section 90A . (2A) The assessee shall keep and maintain such documents as are necessary to substantiate the information provided under sub-rule (1) and an income-tax authority may require the assessee to provide the said documents in relation to a claim by the said assessee of any relief under an agreement referred to in sub-section (1) o .....

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..... ion (4) of section 90 and sub-section (4) of section 90A to be obtained by an assessee, not being a resident in India, from the Government of the country or the specified territory shall contain the following particulars, namely:- (i) Name of the assessee; (ii) Status (individual, company, firm etc.) of the assessee; (iii) Nationality (in ca .....

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