I-T - Rules Amended - Information to be Furnished by Non Residents done away with
CBDT has amended the Income Tax Rules - in Rule 21 AB, sub rules 1 and 2 are substituted regarding the information to be provided by an assesse not being a resident as sub-section (5) of section 90 and sub-section (5) of section 90A.
A new form 10F is prescribed for this purpose.
The Rules are amended with retrospective effect from 1st day of April 2013. The Notification states, "They shall be deemed to have come into force with effect from the 1st day of April, 2013."
CBDT Notification No.57/2013, Dated August, 1, 2013