Income-tax (14th Amendment) Rules, 2013 (Notification No. 67/2013)

Income-tax (14th Amendment) Rules, 2013
(Notification No. 67/2013) |
1. In the Income-tax Rules, 1962 (hereafter
referred to as the said rules), for rule 37BB, the
following rule shall be substituted, namely:—
"37BB. Furnishing of information by the person
responsible for making any payment including any
interest or salary or any other sum chargeable to
tax, to a non-resident, not being a company, or to a

foreign company—(1) Any person responsible for
paying to a non-resident, not being a company, or to
a foreign company, any interest or salary or any
other sum chargeable to tax under the provisions of
the Act, shall furnish the following, namely:— for
details visit at the link mentioned below
2. In the said rules, in Appendix II, for Form
No.15CA and Form No. 15CB,shall be substituted