Rule-29A (of Income Tax Rules, 1962), Form of certificate to be furnished along with the return of income

Rule-29A (of Income Tax Rules, 1962), Form of certificate to be furnished along with the return of income

Income Tax

Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB (of Income Tax Act, 1961), sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB (of Income Tax Act, 1961) and the prescribed authority for the purposes of sub-section (4) of section 80QQB (of Income Tax Act, 1961) and sub-section (3) of section 80RRB (of Income Tax Act, 1961).

(1) The certificate referred to in sub-section (4) of section 80QQB (of Income Tax Act, 1961), sub-section (3) of section 80RRB (of Income Tax Act, 1961), sections 80R, 80RR and 80RRA shall be in Form No. 10H.


(2) For the purpose of sub-section (4) of section 80QQB (of Income Tax Act, 1961) and sub-section (3) of section 80RRB (of Income Tax Act, 1961), 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.]