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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

[भाग II—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: ––

  1. Short title and commencement. – (1) These rules may be called the Income-tax (Twelfth Amendment)
    Rules, 2022.
    (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,––
    (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 ……
  4. Full name and address of the applicant
  5. Telephone, Fax No. and email address
  6. Country of which he is resident
  7. Status
  8. Basis of claim for being a non-resident
  9. The Commissioner having jurisdiction over the applicant
    (only in the case of existing assessees)
  10. Permanent Account Number or Aadhaar Number (only in
    the case of existing assessees)
  11. Questions relating to the transaction on which the advance
    ruling is required
  12. Statement of the relevant facts having a bearing on the
    aforesaid questions
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 27
  13. Statement containing the applicant‘s interpretation of law
    or facts, as the case may be, in respect of the aforesaid
    questions
  14. List of documents or statements attached
  15. Particulars of account payee demand draft accompanying
    the application
  16. Name and address of authorised representative in India, if
    any
  17. 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
  18. 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:

  1. The application shall be filled in English or Hindi.
  2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance
    Rulings.
    [भाग II—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:
  • for a period or periods of 182 days or more ; or
  • for a period or periods of 60 days or more and has also been in India within the preceding four years for a
    period or periods of 365 days or more.
    However, the period of 60 days is increased to 182 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, 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 60 days is increased to 120 days if the total income of such person,
    other than income from foreign sources, exceeds rupees 15 lakh 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 rupees 15 lakh 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 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 situated
    wholly in India.
    A person who is not resident in India as above, is non-resident in India.
  1. Regarding item No. 8, the questions shall be based on actual or proposed transactions. Hypothetical
    questions shall not be entertained.
  2. In respect of item No. 9, 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.
  3. For item No. 10, 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.
  4. 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 digitally, if he is required under these rules to furnish his return of income under digital
    signature
    (i) by the individual himself; and
    (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
    30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (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 its return of income under digital
    signature,––
    (i) by the managing partner thereof; and
    (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 person competent to act on his behalf; or
    (II) communicated through his registered e-mail address, in any other case;
    ANNEXURE I
    Statement of the relevant facts having a bearing on the questions on which the advance ruling is
    required
    ……………………………………………………………………………………….
    ……………………………………………………………………………………….
    …………………………….
    Place…………….. (Applicant)
    Date………………
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 31
    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……………..
    Date……………… (Applicant)
    FORM No. 34D
    [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 ……
  5. Full name and address of the applicant
  6. Telephone, Fax No. and email address
  7. Status
  8. The Commissioner and Assessing Officer having
    jurisdiction over the applicant
  9. Permanent Account Number or Aadhaar Number
  10. 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) Telephone and Fax Number of the non-resident
    (d) Permanent Account Number of the non-resident (if
    allotted)
    32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (e) Taxpayer Registration Number or Taxpayer
    Identification Number/Functional equivalent or Any
    unique number used for identification of the nonresident by the Government of that country or
    specified territory of which it claims to be a
    resident.
    (f) Name of Immediate parent company of the nonresident
    (g) Address of Immediate parent company of the nonresident
    (h) Country of residence of Immediate parent company
    of the non-resident
    (i) Permanent Account Number of Immediate parent
    company of the non-resident (if allotted)
    (j) Taxpayer Registration Number or Taxpayer
    Identification Number 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
    (k) Name of Ultimate parent company of the nonresident
    (l) Address of Ultimate parent company of the nonresident
    (m) Country of residence of Ultimate parent company of
    the non-resident
    (n) Permanent Account Number of Ultimate parent
    company of the non-resident (if allotted)
    (o) Taxpayer Registration Number or Taxpayer
    Identification Number 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;
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 33
  11. 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
  12. Questions of law or of fact relating to a transaction
    undertaken or proposed to be undertaken on which the
    advance ruling is required
  13. Statement of the relevant facts having a bearing on the
    aforesaid questions
  14. Statement containing the applicant’s interpretation of
    law or facts, as the case may be, in respect of the
    aforesaid questions
  15. List of documents or statements attached
  16. Particulars of account payee demand draft
    accompanying the application
    ………………………….
    (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 his 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. The number and year of receipt of the application shall be filled in the Office of the Board for Advance
    Rulings.
    34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
  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, the applicant shall state whether he or it is an individual, Hindu undivided family,
    firm, association of persons or company.
  5. 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 182 days or more ; or
  • for a period or periods of 60 days or more and has also been in India within the preceding four years for a
    period or periods of 365 days or more.
    However, the period of 60 days is increased to 182 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, 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 60 days is increased to 120 days if the total income of such person,
    other than income from foreign sources, exceeds rupees 15 lakh 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 rupees 15 lakh 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 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 situated
    wholly in India.
    A person who is not resident in India as above, is non-resident in India.
  1. Regarding item No. 8, the question(s) shall be based on actual or proposed transactions. Hypothetical
    questions shall not be entertained.
  2. In respect of item No. 9, 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.
  3. For item No. 10, 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.
  4. 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 digitally, if he is required under these rules to furnish his return of income under digital
    signature
    (i) by the individual himself; and
    (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,—
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 35
    (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 its return of income under digital
    signature,––
    (i) by the managing partner thereof; and
    (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 person competent to act on his behalf; or
    (II) communicated through his registered e-mail address, in any other case;
    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……………..
    Date……………… (Applicant)
    36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    FORM No. 34DA
    [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 ……
  5. Full name and address of the applicant
  6. Telephone, Fax No. and email address
  7. Status
  8. The Commissioner and Assessing Officer having
    jurisdiction over the applicant
  9. Permanent Account Number or Aadhaar Number
  10. Name, address, telephone or fax number and email
    address of the person with whom the transaction is
    undertaken or proposed to be undertaken
  11. Questions of law or of fact relating to a transaction
    undertaken or proposed to be undertaken on which the
    advance ruling is required
  12. Statement of the relevant facts having a bearing on the
    aforesaid questions
  13. Statement containing the applicant’s interpretation of law
    or facts, as the case may be, in respect of the aforesaid
    questions
  14. Whether there are any decisions of the Court on the
    question raised on which ruling is required? If yes, list
    such relevant decisions.
  15. List of documents or statements attached
  16. Particulars of account payee demand draft accompanying
    the application
    ………………………….
    Signed
    (Applicant)
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 37
    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 his 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. The number and year of receipt of the application shall be filled in the Office of the Board for Advance
    Rulings.
  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, the applicant shall state whether he/it is an individual, Hindu undivided family,
    firm, association of persons or company.
  5. Regarding item No. 6, the questions shall be based on actual or proposed transactions. Hypothetical
    questions shall not be entertained.
  6. In respect of item No. 7, 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.
  7. For item No. 8, 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,—
    (I) signed digitally, if he is required under these rules to furnish his return of income under digital
    signature
    (i) by the individual himself; and
    (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,—
    38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (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
    (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 its 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 person competent to act on his behalf; or
    (II) communicated through his registered e-mail address, in any other case;
    ANNEXURE I
    Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is
    required
    ……………………………………………………………………………………….
    ……………………………………………………………………………………….
    …………………………….
    Place…………….. (Applicant)
    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……………..
    Date………………
    (Applicant)
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 39
    FORM No. 34E
    [See rule 44E]
    Form of application by a person falling within such class or category of persons as notified by
    Central Government in exercise of powers conferred 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 ……
  9. Full name and address of the applicant
  10. Telephone, Fax No. and email address
  11. Status
  12. The Commissioner and Assessing Officer having
    jurisdiction over the applicant
  13. Permanent Account Number or Aadhaar Number
  14. Particulars of the appeal number and date of appeal before
    the CIT(A) or the Tribunal wherever applicable
  15. Assessment year, date of assessment order and section
    under which the original order was passed by the
    Assessing Officer wherever applicable (enclose copy of
    the assessment order and appellate order)
  16. Questions of law or of fact involved on which the advance
    ruling is required
  17. Statement of the relevant facts having a bearing on the
    aforesaid questions
  18. Statement containing the applicant’s interpretation of law
    or facts, as the case may be, in respect of the aforesaid
    questions
  19. List of documents or statements attached
  20. Particulars of account payee demand draft accompanying
    the application
    ………………………….
    (Applicant)
    40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    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 his 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:

  1. The application shall be filled in English or Hindi.
  2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance
    Rulings.
  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, the applicant shall state whether he or it is an individual, Hindu undivided family,
    firm, association of persons or company.
  5. Regarding item No. 8, the questions shall be based on actual or proposed transactions. Hypothetical
    questions shall not be entertained.
  6. In respect of item No. 9, in Annexure I, the applicant shall state in detail the relevant facts. The tax effect
    on each question shall also be spelt out.
  7. For item No. 10, 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.
  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,—
    (I) signed digitally, if he is required under these rules to furnish his return of income under digital
    signature
    (i) by the individual himself; and
    (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,––
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 41
    (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 its return of income under digital
    signature,––
    (i) by the managing partner thereof, and
    (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 its 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 person competent to act on his behalf; or
    (II) communicated through his registered e-mail address, in any other case;
    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……………..
    Date……………… (Applicant)
    42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    FORM No. 34EA
    [See rule 44E]
    Form of application 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 ……
  9. Full name and address of the applicant
  10. Telephone, Fax No. and email address
  11. Status
  12. The Commissioner and Assessing Officer having
    jurisdiction over the applicant
  13. Permanent Account Number or Aadhaar Number
  14. Particulars of the appeal number and date of appeal before
    the CIT(A) or the Tribunal wherever applicable
  15. Assessment year, date of assessment order and section
    under which the original order was passed by the
    Assessing Officer wherever applicable (enclose copy of
    the assessment order and appellate order)
  16. Questions of law or of fact involved on which the advance
    ruling is required
  17. Statement of the relevant facts having a bearing on the
    aforesaid questions
  18. Statement containing the applicant’s interpretation of law
    or facts, as the case may be, in respect of the aforesaid
    questions
  19. List of documents or statements attached
  20. Particulars of account payee demand draft accompanying
    the application
    ………………………….
    (Applicant)
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 43
    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 his 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:

  1. The application shall be filled in English or Hindi.
  2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance
    Rulings.
  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
    should be given in reply to item No. 11.
  4. In reply to item No. 3, the applicant must state whether he or it is an individual, Hindu undivided family,
    firm, association of persons or company.
  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. 9, in Annexure I, the applicant shall state in detail the relevant facts. The tax effect
    on each question should also be spelt out.
  7. For item No. 10, 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.
  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,—
    (I) signed digitally, if he is required under these rules to furnish his return of income under digital
    signature
    (i) by the individual himself; and
    (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;
    44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
    (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 its return of income under digital
    signature,––
    (i) by the managing partner thereof, and
    (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 person competent to act on his behalf; or
    (II) communicated through his registered e-mail address, in any other case.
    ANNEXURE I
    Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is
    required
    ……………………………………………………………………………………….
    ……………………………………………………………………………………….
    …………………………….
    Place……………..
    (Applicant)
    Date……………… (Applicant)
    [भाग II—खण् ड 3(i)] भारत का राजप् : असाधारण 45
    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……………..
    Date……………… (Applicant)”.
    [Notification No. 49/2022/F.No.370142/6/2022-TPL]
    SHEFALI SINGH, Under Secy., Tax Policy & Legislation
    Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, SubSection (ii) vide number S.O. 969(E) dated the 26th March, 1962 and were last amended vide
    notification No. G.S.R. 325(E), dated the 29th April, 2022.
    .

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