RULE 72 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) .
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… Read More »