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The Central Board of Direct Taxes amends the Income-tax Rules, 1962 to revise advance ruling application procedures and forms under rule 44E. The rules remove the requirement to submit applications in quadruplicate. The rules update signature and communication requirements for individuals, Hindu undivided families, companies, firms, associations of persons, and other persons. The rules replace Form No. 34C to Form No. 34EA in Appendix-II with new forms. The rules come into force from the date of their publication in the Official Gazette.
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[भागII—खण् ड 3(i)] भारत का राजप् : असाधारण 25 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th May, 2022 G.S.R. 339(E).—In exercise of the powers conferred by the 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: ––
(I) in sub-rule (1), the words ―in quadruplicate‖ shall be omitted;
(II) 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 digitally, if he is required under these rules to furnish his return of income under digital signature,–– (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 ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,— (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,–– (i) by the karta thereof; and (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; or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, 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 ; (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 ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,–– (i) by the managing partner thereof; and
26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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 ; (II) communicated through its registered e-mail address, in any other case; (e) in the case of an association of persons,–– (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by any member of the association or the principal officer thereof; or (II) communicated through its registered e-mail address, in any other case; (f) in the case of any other person,–– (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by that person or by some other person competent to act on his behalf; or (II) communicated through his registered e-mail address, in any other case.‖; 3. 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 Application No. ................. of ......
Full name and address of the applicant
Telephone, Fax No. and email address
Country of which he is resident
Status
Basis of claim for being a non-resident
The Commissioner having jurisdiction over the applicant (only in the case of existing assessees)
Permanent Account Number or Aadhaar Number (only in the case of existing assessees)
Questions relating to the transaction on which the advance ruling is required
Statement of the relevant facts having a bearing on the aforesaid questions
[भागII—खण् ड 3(i)] भारत का राजप् : असाधारण 27 10. Statement containing the applicant‘s interpretation of law or facts, as the case may be, in respect of the aforesaid questions
List of documents or statements attached
Particulars of account payee demand draft accompanying the application
Name and address of authorised representative in India, if any
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
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 or Aadhaar 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
28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(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
(i) Permanent Account Number or Aadhaar 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
...............................
(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 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.......................... ..............................
(Applicant) Place..............
Notes:
[भागII—खण् ड 3(i)] भारत का राजप् : असाधारण 29 3. The application shall be accompanied by an account payee demand draft of two thousand five hundred Indian rupees drawn in favour of Board for Advance Rulings, payable at New Delhi. Particulars of the draft shall be given in reply to item No. 12. 4. In reply to item No. 3, 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. 4, the applicant shall state whether he or it is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 5, 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:
