notification no. 37/2023 f.no. 370142/62/2021 tpl part iii / gsr 432 e income tax ninth amendment rules 2023

24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th June, 2023 G.S.R. 432(E).—In exercise of the powers conferred by section 245Q read with section 295 of the Income- tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely: –– 1. Short title and commencement.–– (1) These rules may be called the Income-tax (Ninth Amendment) Rules, 2023. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (hereinafter referred to as the said rules), in rule 44E, for sub-rule (2), the following sub-rule shall be substituted, namely:— “(2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accompanying the annexures, shall be,— (a) in the case of an individual,— (I) signed or digitally signed,–– (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf: Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application; and (II) furnished through his registered e-mail address; (b) in the case of a Hindu undivided family,— (I) signed or digitally signed,–– (i) by the karta thereof; or (ii) where, for any unavoidable reason, it is not possible for the kartato sign the application, by any other adult member of such family; and (II) furnished through its registered e-mail address; (c) in the case of a company, — (I) signed or digitally signed,— (i) by the Managing Director thereof; or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof; or (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf: Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application; and (II) furnished through its registered e-mail address; (d) in the case of a firm, — (I) signed or digitally signed,–– (i) by the managing partner thereof; or (ii) where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor; and [भागII—खण् ड 3(i)] भारत का रािपत्र : असाधारण 25 (II) furnished through its registered e-mail address; (e) in the case of an association of persons,–– (I) signed or digitally signed by any member of the association or the principal officer thereof; and (II) furnished through its registered e-mail address; (f) in the case of any other person,–– (I) signed or digitally signed by that person or by some other person competent to act on his behalf; and (II) furnished through his registered e-mail address. 3. In the said rules, in rule 44F,— (i) in the marginal heading, for the word “Authority”, the word “Board” shall be substituted; (ii) for the word “Authority” at both the places where they occur, the word “Board” shall be substituted, in both places. 4. In the said rules, in Appendix-II, for the Forms ―FORM No. 34C to FORM No. 34EA, the following Forms shall be substituted, namely:– “FORM No. 34C [See rule 44E] [Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 (PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE BOARD FOR ADVANCE RULINGS 1. In case of an individual, Last Name/ Surname First Name Middle Name 2. Date of Birth 3. Father’s name 4. Full name (in case the applicant is not an individual) 5. Date of Incorporation (in case applicant is not an individual) 6. Type of incorporation 7. Address 8. Telephone, Fax No. and e-mail address 9. Country of residence 10. Status 11. Basis of claim for being a non-resident 12. The Commissioner and the Assessing Officer having jurisdiction over the applicant (in the case of existing assessees) 13. Permanent Account Number (in the case of existing assessees) Mr. Ms. 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 14. Question(s) relating to the transaction on which the advance ruling is required 15. Whether the transaction referred to in item No. 14 relates to an event of national or international importance? 16. If yes, name of the event 17. Statement of the relevant facts having a bearing on the question(s) referred to in item No. 14 18. Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the aforesaid question(s) 19. List of documents or statements attached 20. Fee payment details, such as Transaction Reference No./ Challan Identification Number/ Payment Identification Number etc., accompanying the application 21. Name and address of authorised representative in India, if any 22. Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification by the Government of that country or specified territory of which applicant claims to be a resident 23. Particulars of the Parent Company or Companies of the applicant: (a) Name of the Immediate parent company of the applicant (b) Address of Immediate parent company of the applicant (c) Country of residence of Immediate parent company of the applicant (d) Permanent Account Number of Immediate parent company of the applicant (if allotted) (e) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification of the Immediate parent company of applicant by the Government of that country or specified territory of which it claims to be a resident (f) Name of Ultimate parent company of the applicant (g) Address of Ultimate parent company of the applicant (h) Country of residence of Ultimate parent company of the applicant [भागII—खण् ड 3(i)] भारत का रािपत्र : असाधारण 27 (i) Permanent Account Number of Ultimate parent company of the applicant (if allotted) (j) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification of the Ultimate parent company of applicant by the Government of that country or specified territory of which it claims to be a resident ............................... Signed (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in block letters] of ........................................................................................... do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ...............................(designation) and that I am competent to make this application and verify it.