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. |