Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a group of tourists (Omitted)

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..... 1 (See Rule 130) before it was read as "FORM NO 10CCAE [See sub-rule (6) of rule 18BBA] Certificate from a person making payment to an assessee, engaged in the business of a hotel, or of a tour operator or of a travel agent, out of Indian currency obtained by conversion of foreign exchange received from or on behalf of a foreign tourist or a group of tourists Name of the hotel/tour opera .....

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..... ler, the details of which are as follows:- (i) Currency (ii) Amount of foreign exchange (iii) Details of draft (including number, date and bank on which drawn) (c) that the details of foreign tourist/group of tourist are as follows:- (i) Reference/name of the group/traveller (ii) Name of the foreign agent, that is remitter (iii) Name and address of the authorised dealer (iv) Date o .....

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