CIRCULAR NO. 11(LIV 4) D, DATED 1965
It has been represented to the Board that in view of the difficulties faced by persons migrating from Burma to India, it may not be possible for a migrant from that country to lead the evidence necessary to prove his claim that a particular sum of money has been brought over by him from that country.
2. The Board consider that the case of bona fide migrants from Burma should be dealt with in a sympathetic manner. In their cases production of direct or documentary evidence in the shape of transfer through banks, hundies, etc., in support of remittance from Burma need not be insisted upon. However, with a view to ensure that unscrupulous persons do not abuse the concessions, the ITOs should ensure the satisfaction of the following conditions before accepting a claim of remittance from Burma—
(i) The assessee has migrated from Burma to India on or after 1st Jan., 1964.
(ii) The assessee had sufficient resources in Burma to which the remittance could be reasonably attributed.
(iii) The assessee had no source of income either in India or any foreign country, other than Burma prior to migration and he was not assessed as resident in India either for asst. yr. 1963-64 or for earlier years.
(iv) The assessee has intimated the ITO concerned about the sum brought over and the date(s) of its introduction in the books of account within two months of the date of his arrival in India, and in the case of persons who have already migrated, by the 31st July, 1965.
The above concession will be subject to an overall ceiling of Rs. 50,000 in respect of all sums brought over from Burma and introduced as such in the account books by the assessee and all his family members taken together.
3. In the following cases, namely—
(a) where the money claimed to have been brought over exceeds Rs. 50,000;
(b) where the assessee had some sources of income either in India or any other country, other than Burma, prior to migration; or
(c) where the assessee was assessed as resident in India either for the asst. yr. 1963-64 or for earlier years;
any claim that the funds have been brought from Burma will be accepted only if the assessee produces adequate evidence to reasonably satisfy the ITO that he had sufficient resources in Burma to cover the remittance, provided that the assessee has migrated from Burma to India on or after 1st Jan., 1964 and has given the necessary intimation to the concerned ITO within the time specified in paragraph 2(iv). The assessee, however, will not be required to establish the actual remittance of moneys through banks, etc.