Income-tax (Twelfth Amendment) Rules, 2012 – Insertion of Rule 21AB and Form Nos. 10FA & 10FB
Notification No. 39/2012 [F.No.142/13/2012-SO(TPL)]/SO 2188(E), dated 17.09.2012
In exercise of the powers conferred by section 90 and 90A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. (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, firm etc.) of the assessee;
(iii) Nationality (in case of individual);
(iv) Country or specified territory of incorporation or registration (in case of others);
(v) Assessee’s tax identification number in the country or specified territory of residence or in case no such number, then, a unique number on the basis of which the person is identified by the Government of the country or the specified territory;
(vi) Residential status for the purposes of tax;
vii) Period for which the certificate is applicable; and
viii) Address of the applicant for the period for which the certificate is applicable;
(2) The certificate referred to in sub-rule (1) shall be duly verified by the Government of the country or the specified territory of which the assessee, referred to in sub-rule (1), claims to be a resident for the purposes of tax.
(3) An assessee, being a resident in India, shall, for obtaining a certificate of residence for the purposes of an agreement referred to in section 90 and section 90A, make an application in Form No. 10FA to the Assessing Officer.
(4) The Assessing Officer on receipt of an application referred to in sub-rule (3) and being satisfied in this behalf, shall issue a certificate of residence in respect of the assessee in Form No. 10FB.”;
(b) in Appendix-II, after the Form No. 10F, the following Forms shall be inserted, namely: