The Income-tax Rules, 2026
Rule 72: The prescribed authority and form of certificate to be furnished under sections 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.
