Income-tax (11th Amendment) Rules, 2013- Amendment in Rule 21AB and Insertion of Form 10F

(a)

in rule 21AB, for sub-rules (1) and (2), the following sub-rules shall be substituted namely:-

"(1)

Subject to the provisions of sub-rule (2), for the purposes of sub-section (5) of section 90 and sub-section (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 residence and in case there is 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 of which the asseessee claims to be a resident;

(iv)

Period for which the residential status, as mentioned in the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A, is applicable; and

(v)

Address of the assessee in the country or specified territory outside India, during the period for which the certificate, as mentioned in (iv) above, is applicable.

(2)

The assessee may not be required to provide the information or any part thereof referred to in sub-rule (1) if the information or the part thereof, as the case may be, is contained in the certificate referred to in 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) of section 90 or sub-section (1) of section 90A, as the case may be.";

(b)

in Appendix-II, after Form No. 10E, the following Form shall be inserted, namely:-

SI.No.

Nature of information

:

Details#

(i)

Status (individual; company, firm etc.) of the assessee

:

(ii)

Permanent Account Number (PAN) of the assessee if allotted

:

(iii)

Nationality (in the case of an individual) or Country or specified territory of incorporation or registration (in the case of others)

:

(iv)

Assessee's tax identification number in the country or specified territory of residence and if there is 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 of which the assessee claims to be a resident

:

(v)

Period for which the residential status as mentioned in the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A is applicable

:

(vi)

Address of the assessee in the country or territory outside India during the period for which the certificate, mentioned in (v) above, is applicable

: