RULE 72 INCOME-TAX RULES 2026
Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) .
72. For the purposes of sections 151(6) and 152(6),—
| (a) | the prescribed authority shall be the Reserve Bank of India or another authorised authority under current laws regulating foreign exchange transactions; and | |
| (b) | the certificate shall be furnished in Form No. 38. |
***************************
Read more
for more refer income tax website click here
for more refer YouTube Subscribe website click here
Your Queries Solved
rule 72 of income tax rules 2026,
rule 72 income tax rules 2026,
rule 72 of income tax rules 2026 pdf,