Section 72 of Income-tax Rules, 2026 – Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)

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Section 72: Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6)

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 shall be furnished in Form No. 38.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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