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Excerpt: Under which rule or section the following certificate from CA is required for making foreign remittance and also at what FX rate should be taken. Annex -4 (Para A.20 of Master Circular).Dipti, Delhi There is no rule or form prescribed under I T Rule under which the certificate from an “accountant” along with a declaration is required to be submitted to the authorised dealers or RBI as the case may be. This rule was framed by Central Board Of Direct Tax to abolish the need to get a No Objection Certificate from income…
