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[Cites 0, Cited by 0] [Section 114H(2)] [Section 114H] [Entire Act]

Union of India - Subsection

Section 114H(2)(a) in Income Tax Rules, 1962

(a)"documentary evidence" includes any of the following, namely:-
(i)a certificate of residence issued by an authorised Government body, including a Government agency or a municipality, of the country or territory in which the payee claims to be a resident;
(ii)with respect to an individual, any valid identification issued by an authorized Government body, including a Government agency or a municipality, that includes the individual's name and is particularly used for identification purposes;
(iii)with respect to an entity, any official documentation issued by an authorized Government body, including a Government agency or a municipality, which includes the name of the entity and either the address of its principal office in the country or territory in which it claims to be a resident or the country or territory in which the entity was incorporated or organized;
(iv)any financial statement, third-party credit report, bankruptcy filing, or a report of the Government agency regulating the securities market;