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Rule 29A of Income Tax Rules 1962: Form of certificate to be furnished along with the return of income

Rule 29A : Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB.
(Chapter: VI - Deduction of Tax at Source)

"(1) The certificate referred to in sub-section (4) of section 80QQB, sub-section (3) of section 80RRB, sections 80R, 80RR and 80RRA shall be in Form No. 10H.

(2) For the purpose of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB, the prescribed authority shall be the Reserve Bank of India or such other authority as is authorised under any law for the time being in force for regulating payments and dealings in foreign exchange."



Extra Notes for Readers:

- Rule 29A was introduced by the Income Tax (5th Amendment) Rules, 1997, w.e.f. 19-Mar-1997, later substituted by the Income Tax (19th Amendment) Rules, 2003, w.r.e.f. 1-Apr-2003.



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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