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Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB

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..... (1). These rules may be called the Income-tax (12th Amendment) Rules, 2012. (2). They shall come into force on the 1st day of April, 2013. 2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), - (a) after rule 21AA , the following rule shall be inserted, namely.- Certificate for claiming relief under an agreement referred to in section 90 and 90A. 21AB (1) The certificate referred to in sub-section (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, .....

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..... ce for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961 To The Assessing Officer, _________________, _________________, _________________, Sir, I request that a certificate of residence in Form No. 10FB be granted in my case/in the case of ________________________ [for person other than individual] 2. The relevant details in this regard are as under: - ( i ) Full Name and address of the applicant ( ii ) Status (State whether individual, Hindu undivided family, firm, body of individuals, company etc.) ( iii ) Nationality (in case of individual) .....

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..... ____________________________________ FORM No. 10FB [ See rule 21AB (4)] Certificate of residence for the purposes of section 90 and 90A 1. Name of the Person 2. Status 3. Permanent Account Number 4. Address of the person during the period of Tax Residency Certificate. Certif .....

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