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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
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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.
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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
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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.
I also declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any
income-tax authority, the Appellate Tribunal or any court.
Verified today, the...............................day of..........................
..............................
Signed (Applicant)
Place..............
Notes:
1.
The application shall be filled in English or Hindi.
2.
The application shall be accompanied by proof of payment, of applicable fees in accordance with sub-rule (4)
of rule 44E of rules, made in favour of Board for Advance Rulings, payable at New Delhi. Details of payment
shall be given in reply to item No. 20.
3.
. In reply to item No. 7, in the case of an applicant, who is not an existing assessee, the following addresses are
to be given:-
The place where office and residence are located or is likely to be located in India
The address in his country of incorporation.
4.
In reply to item No. 9, if the applicant is a company, association of persons or Hindu undivided family, etc.,
the country of residence thereof is to be given and not of the individual who is filing the application on behalf
of such person.
5. . In reply to item No. 10, the applicant shall state whether the applicant is an individual, Hindu undivided family,
firm, association of persons or company.
6.
For item No. 11, the reply shall be given in the context of the provisions regarding ‘residence’ in India as
contained in section 6 of the Income-tax Act. The position in this regard is as follows:
An individual is said to be ‘resident’ in any financial year, if he has been in India during that year:
- for a period or periods of one hundred and eighty-two days or more ; or
- for a period or periods of sixty days or more and has also been in India within the preceding four years
for a period or periods of three hundred and sixty-five days or more.
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
However, the period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India
or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who
leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the
case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a
visit to India, the aforementioned period of sixty days is increased to one hundred and twenty days if the total
income of such person, other than income from foreign sources, exceeds fifteen lakh rupees during the relevant
previous year.
Furthermore, irrespective of the above mentioned conditions, an individual, who is a citizen of India and has total
income, other than the income from foreign sources, exceeding fifteen lakh rupees will be deemed to be a resident
if he is not liable to tax in any other country or territory due to his domicile or residence or any other criterion.
An association of persons or a Hindu undivided family or a firm is resident in India in every case except where the
control and management of its affairs is situated wholly outside India.
A company is resident in India, if it is an Indian company or its place of effective management is in India.
A person who is not resident in India as above, is non-resident in India
7.
Regarding item No. 14, the questions shall be based on actual or proposed transactions. Hypothetical
questions shall not be entertained.
8. In respect of item No. 17, in Annexure I, the applicant shall state in detail the relevant facts and also disclose
the nature of his business or profession and the likely date and purpose of the proposed transactions. Relevant
facts reflected in documents submitted along with the application must be included in the statement of facts
and not merely incorporated by reference.
9.
For item No. 18, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of
the questions on which the advance ruling has been sought.
10 . The application, the verification appended thereto, the annexures to the 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 karta to sign the application, by
any other adult member of such family; and
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
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
29
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
(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 person competent to act on his behalf; and
furnished through his registered e-mail address;
ANNEXURE I
Statement of the relevant facts having a bearing on the questions on which the advance ruling is required
....................................................................................................
....................................................................................................
..................................
Signed
Place................. (Applicant)
Date..................
ANNEXURE II
Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the
question(s) on which advance ruling is required
....................................................................................................
....................................................................................................
..................................
Place.................
Signed Date..................
(Applicant)
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FORM No. 34D
[See rule 44E]
Form of application by a resident applicant for seeking an advance ruling in relation to a transaction
undertaken or proposed to be undertaken by him with a non-resident, 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. Full name and address of the applicant
2. Telephone, Fax No. and email address
3. Status
4. Commissioner and Assessing Officer having jurisdiction over the
applicant
5. Permanent Account Number, and Aadhaar Number (if applicable)
6. Particulars of the non-resident with whom the transaction is
undertaken or proposed to be undertaken
(a) Name of the non-resident
(b) Address of the non-resident
(c)
Country of residence
(d)
Telephone and Fax Number of the non- resident
(e)
Permanent Account Number of the non- resident
(if allotted)
(f)
Taxpayer Registration Number or Taxpayer Identification
Number/Functional equivalent or any unique number used
for identification of the non-resident by the Government of
that country or specified territory of which it claims to be a
resident.
(g)
Name of Immediate parent company of the non-resident
(h)
Address of Immediate parent company of the non-resident
(i)
Country of residence of Immediate parent company of the
non-resident
(j)
Permanent Account Number of Immediate parent company
of the non- resident (if allotted)
(K) Taxpayer
Taxpayer
Registration
Identification
Number
Number
or
or
Functional equivalent/ any unique
number used for identification of the Immediate parent company of
the non- resident by the Government of that country or specified
territory of which it claims to be a resident
[भागII—खण् ड 3(i)]
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31
(l)
Name of Ultimate parent company of the non-resident
(m) Address of Ultimate parent company of the non-resident
(n)
Country of residence of Ultimate parent company of the
non-resident
(o)
Permanent Account Number of Ultimate parent company of
the non-resident (if allotted)
(p)
Taxpayer
Taxpayer
Registration
Identification
Number
Number
or
or
Functional equivalent or any unique
number used for identification of the Ultimate
parent company of the non- resident by the
Government of that country/specified territory of
which it claims to be a resident;
7. Basis of claim that the person referred to in serial number 6 with
whom the transaction is undertaken or proposed to be undertaken is a
non-resident
8. Question(s) of law or of fact relating to a transaction undertaken or
proposed to be undertaken on which the advance ruling is required
9. Whether the transaction referred to in item No. 8 relates to an event
of national or international importance?
10. If yes, name of event
11. Statement of the relevant facts having a bearing on the question(s)
referred to in item No. 8
12. Statement containing the applicant's interpretation of law or facts,
as the case may be, in respect of the aforesaid question(s)
13. List of documents or statements attached
14. Fee payment details, such as Transaction Reference No./ Challan
Identification
Number/
Payment
Identification
Number
etc.,
accompanying the application
..............................
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.
I also declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any
income-tax authority, the Appellate Tribunal or any court.
Verified today, the...............................day of.........................
..............................
Signed
(Applicant)
Place.............
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Notes:
1. The application shall be filled in English or Hindi.
2. The application shall be accompanied by proof of payment, of applicable fees in accordance with sub-rule (4) of
rule 44E of rules, made in favour of Board for Advance Rulings, payable at New Delhi. Details of payment shall be
given in reply to item No. 14.
3.
In reply to item No. 3, the applicant shall state whether the applicant is an individual, Hindu undivided
family, firm, association of persons or company.
4. For item No. 6, the reply shall be given in the context of the provisions regarding ‘residence’ in India as
contained in section 6 of the Income-tax Act. The position in this regard is as follows:
An individual is said to be ‘resident’ in any financial year, if he has been in India during that year:
- for a period or periods of one hundred and eighty-two days or more ; or
- for a period or periods of sixty days or more and has also been in India within the preceding four years
for a period or periods of three hundred and sixty-five days or more.
However, the period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India
or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who
leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the
case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a
visit to India, the aforementioned period of sixty days is increased to one hundred and twenty days if the total
income of such person, other than income from foreign sources, exceeds fifteen lakh rupees during the relevant
previous year.
Furthermore, irrespective of the above mentioned conditions, an individual, who is a citizen of India and has total
income, other than the income from foreign sources, exceeding fifteen lakh rupees will be deemed to be a resident if
he is not liable to tax in any other country or territory due to his domicile or residence or any other criterion.
An association of persons or a Hindu undivided family or firm is resident in India in every case except where the
control and management of its affairs is situated wholly outside India.
A company is resident in India, if it is an Indian company or its place of effective management is in India.
A person who is not resident in India as above, is non-resident in India.
5.
Regarding item No. 8, the question(s) shall be based on actual or proposed transactions. Hypothetical questions
shall not be entertained.
6 . In respect of item No. 11, in Annexure I, the applicant shall state in detail the relevant facts and also disclose the
nature of his business or profession and the likely date and purpose of the proposed transaction(s). Relevant facts
reflected in the documents submitted along with the application shall be included in the statement of facts and not
merely incorporated by reference.
7. For item No. 12, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the
question(s) on which the advance ruling has been sought.
8 . The application, the verification appended thereto, the annexures to the application and the statements and
documents accompanying the annexures, shall be,—
(a) in the case of an individual,—
[भागII—खण् ड 3(i)]
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33
(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 karta to 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
(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 person competent to act on his behalf; and
(II) furnished through his registered e-mail address;
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ANNEXURE I
Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is
required
....................................................................................................
....................................................................................................
..................................
Place................. (Applicant)
Date..................
ANNEXURE II
Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the
question(s) on which advance ruling is required
....................................................................................................
....................................................................................................
..................................
Place.................
Signed Date..................
(Applicant)
FORM No. 34DA
[See rule 44E]
Form of application by a resident applicant for seeking an advance ruling, in relation to a transaction
which has been undertaken or is proposed to be undertaken, 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. Full name and address of the applicant
2. Telephone, Fax No. and email address
3. Status
4. The Commissioner and Assessing Officer having jurisdiction over
the applicant
5. Permanent Account Number, and Aadhaar Number (if applicable)
6. Name, address, telephone or fax number and email address of the
person with whom the transaction is undertaken or proposed to be
undertaken
7. Question(s) of law or of fact relating to a transaction undertaken or
proposed to be undertaken on which the advance ruling is required
8. Whether the transaction referred to in item No. 7 relates to an event
of national or international importance?
9. If yes, name of event
10. Statement of the relevant facts having a bearing on the question(s)
referred to in item No. 7
11. Statement containing the applicant's interpretation of law or facts,
as the case may be, in respect of the aforesaid question(s)
12. Whether there are any decisions of the Court on the question
raised on which ruling is required? If yes, list such relevant decisions.
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
35
13. List of documents or statements attached
14. Fee payment details, such as Transaction Reference No./ Challan
Identification
Number/
Payment
Identification
Number
etc.,
accompanying the application
...............................
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.
I also declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any
income-tax authority, the Appellate Tribunal or any court.
Verified today, the...............................day of..........................
..............................
Signed
(Applicant)
Notes:
1.
The application shall be filled in English or Hindi.
2.
The application shall be accompanied by proof of payment, of applicable fees in accordance with sub-rule (4)
of rule 44E of Income-tax Rules, 1962, made in favour of Board for Advance Rulings, payable at New Delhi.
Details of payment shall be given in reply to item No. 14.
3. In reply to item No. 3, the applicant shall state whether the applicant is an individual, Hindu undivided family,
firm, association of persons or company.
4.
Regarding item No. 7, the questions shall be based on actual or proposed transactions. Hypothetical questions
shall not be entertained.
5. In respect of item No. 10, in Annexure I, the applicant shall state in detail the relevant facts and also disclose
the nature of his business or profession and the likely date and purpose of the proposed transactions. Relevant
facts reflected in the documents submitted along with the application shall be included in the statement of facts
and not merely incorporated by reference.
6.
For item No. 11, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of
the question(s) on which the advance ruling has been sought.
7.
The application, the verification appended thereto, the annexures to the 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 :
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 karta to 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
(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 person competent to act on his behalf; and
(II) furnished through his registered e-mail address.
ANNEXURE I
Statement of the relevant facts having a bearing on the question(s) on which the advance
ruling is required
...................................................................................................
....................................................................................................
..............Sign.
(Applicant)
Place.................
Date..................
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
37
ANNEXURE II
Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the
question(s) on which advance ruling is required
....................................................................................................
....................................................................................................
..................................
Place.................
Signed Date..................
(Applicant)
FORM No. 34E
[See rule 44E]
Form of application by a resident falling within such class or category of persons as notified by Central
Government 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.
Full name and address of the applicant
2.
Telephone, Fax No. and email address
3.
Status
4.
The Commissioner and Assessing Officer having jurisdiction
over the applicant
5.
Permanent
Account
Number,
and
Aadhaar
Number
(if applicable)
6. Particulars of the appeal number and date of appeal before the
CIT(A) or the Tribunal wherever applicable
7. Assessment year, date of assessment order and section under which
the original order was passed by the Assessing Officer wherever
applicable (enclose copy of th assessment order and appellate
order)
8. Question(s) of law or of fact involved on which the advance ruling
is required
9. Whether the transaction referred to in item No. 8 relates to an event
of national or international importance?
10. If yes, name of event
11. Statement of the relevant facts having a bearing on the question(s)
referred to in item No. 8
12. Statement containing the applicant's interpretation of law or facts,
as the case may be, in respect of the aforesaid question(s)
13. List of documents or statements attached
14. Fee payment details, such as Transaction Reference No./ Challan
Identification
Number/
Payment
Identification
Number
etc.,
accompanying the application
………………..
Signed
(Applicant)
38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Verification
...................................................................................................................................
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.
I also declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any
income-tax authority, the Appellate Tribunal or any court.
Verified today, the...............................day of.
..............................
Signed
(Applicant)
Place..............
Notes:
1.
The application shall be filled in English or Hindi.
2.
The application shall be accompanied by proof of payment, of applicable fees in accordance with sub-rule
(4) of rule 44E of rules, made in favour of Board for Advance Rulings, payable at New Delhi. Details of payment
shall be given in reply to item No. 14.
3.
In reply to item No. 3, the applicant shall state whether the applicant is an individual, Hindu undivided
family, firm, association of persons or company.
4.
Regarding item No. 8, the questions shall be based on actual or proposed transactions. Hypothetical
questions shall not be entertained.
5.
In respect of item No. 11, in Annexure I, the applicant shall state in detail the relevant facts. The tax effect
on each question shall also be spelt out.
6. For item No. 12, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the
questions on which the advance ruling is being sought.
7 . The application, the verification appended thereto, the annexures to the 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 karta to sign the application, by
any other adult member of such family; and
(II) furnished through its registered e-mail address;
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
39
© 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, —
a. 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
b. furnished through its registered e-mail address;
(e) in the case of an association of persons,––
a.
signed or digitally signed by any member of the association or the principal officer thereof; and
b. furnished through its registered e-mail address;
(f) in the case of any other person,––
a. signed or digitally signed by that person or by some person competent to act on his behalf; and
b. furnished through his registered e-mail address.
ANNEXURE I
Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required
....................................................................................................
....................................................................................................
Place.................
Signed Date..................
(Applicant)
Place.................
Signed Date..................
(Applicant)
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FORM No. 34EA
[See rule 44E]
Form of application by a person 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 applicant is not an individual)
5. Date of Incorporation (in case applicant is not an individual)
6. Type of incorporation
7. Address
8. Status
9. Resident or non-resident in India
10. Country of which he is resident (in case of non-resident)
11. Basis of claim for being a non-resident
12. The Commissioner and Assessing Officer having jurisdiction
over the applicant (only in case of existing non-resident
assessees)
13. Permanent
Account
Number,
and
Aadhaar
number
(if applicable) in case of resident
14. Details
of
the
arrangement
to
be
undertaken by the applicant on which determination or
decision of the Board is required
(i) brief description of the arrangement
(ii) purpose or purposes of the arrangement
(iii) details of the other parties to the arrangement in the
following format:
S.No.
Name of the
other party(ies) to
the arrangement
Whether
resident in
India
Permanent
Account
Number and
Aadhaar
Number (if
applicable)
Role of such
party in
arrangement
Relationship
with other
party(ies) to the
arrangement
Tax benefit
arising to the
other
party(ies), if
any
Mr.
Ms.
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
41
15. The tax benefit which is likely to arise out
of arrangement, if undertaken
16. Assessment year, or years during which the tax benefit as
indicated in item No. 15 is likely to arise (give year wise break-
up)
17. Questions(s) relating to the proposed arrangement on which the
advance ruling is required referred to in item No. 14
18. Statement of the relevant facts having a bearing on the item No. 14
19. Statement containing the applicant's interpretation of law or facts,
as the case may be, in respect of the aforesaid arrangement
20. List of documents or statements attached
21. Fee payment details, such as Transaction Reference No./
Challan Identification
Number/ Payment Identification Number etc., accompanying the
application
22. Name and addressof
authorised representative in India
...............................
Signed (Applicant)
Verification
...................................................................................................................................
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.
I also declare that the question on which the advance ruling is required is not pending in my case before any
income-tax authority, the Appellate Tribunal or any court.
Verified today, the...............................day of..........................
...............................
Signed (Applicant)
Place..............
Notes:
1. The application shall be filled in English or Hindi.
2. In reply to item No. 9, in the case of an applicant, who is not an existing assessee, the following addresses are to
be given:-
The place where office and residence are located or is likely to be located in India
The address in his country of incorporation.
3. The application shall be accompanied by proof of payment, of applicable fees in accordance with sub-rule (4) of
rule 44E of Income-tax Rules, 1962, made in favour of Board for Advance Rulings, payable at New Delhi. Details
of payment shall be given in reply to item No. 21.
4 . In reply to item No. 8, the applicant must state whether the applicant is an individual, Hindu undivided family,
firm, association of persons or company.
5 . For item No. 11, the reply shall be given in the context of the provisions regarding ‘residence’ in India as
contained in section 6 of the Income-tax Act. The
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
position in this regard is as follows:
An individual is said to be ‘resident’ in any financial year, if he has been in India during that year:
- for a period or periods of one hundred and eighty-two days or more ; or
- for a period or periods of sixty days or more and has also been in India within the preceding four years
for a period or periods of three hundred and sixty-five days or more.
However, the period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India
or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who
leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the
case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a
visit to India, the aforementioned period of sixty days is increased to one hundred and twenty days if the total
income of such person, other than income from foreign sources, exceeds fifteen lakh rupees during the relevant
previous year.
Furthermore, irrespective of the above mentioned conditions, an individual, who is a citizen of India and has total
income, other than the income from foreign sources, exceeding fifteen lakh rupees will be deemed to be a resident
if he is not liable to tax in any other country or territory due to his domicile or residence or any other criterion. An
association of persons or a Hindu undivided family or firm is resident in India in every case except where the
control and management of its affairs is situated wholly outside India.
A company is resident in India, if it is an Indian company or its place of effective management is in India.
A person who is not resident in India as above, is non-resident in India
6.
Regarding item No. 17, the question (s) should be based on actual or proposed arrangements. Hypothetical
questions shall not be entertained.
7. In respect of item No. 18, the applicant shall state in detail the relevant facts and also disclose the nature of his
business or profession and the likely date and purpose of the proposed arrangement(s). Relevant facts reflected in
documents submitted along with the application shall be included in the statement of facts and not merely
incorporated by reference.
8. For item No. 19, in Annexure II, the applicant shall clearly state his interpretation of
law or facts in respect of the question(s) on which the advance ruling has been sought.
9.
The application, the verification appended thereto, the annexures to the 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 karta to 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, —
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
43
(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
(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 person competent to act on his behalf; and
(II) furnished through his registered e-mail address.
ANNEXURE I
Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required
....................................................................................................
....................................................................................................
..................................
Place.................
Signed Date..................
(Applicant)
ANNEXURE II
Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the
question(s) on which advance ruling is required
....................................................................................................
....................................................................................................
..................................
Place.................
Signed Date..................
(Applicant)”.
[Notification No. 37/2023 F.No. 370142/62/2021-TPL(Part-III)]
PRAJNA PARAMITA, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub-Section (ii)
vide number S.O. 969(E) dated the 26
th
March, 1962 and were last amended vide notification
No. G.S.R. 403 (E), dated the 31st May, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
