Advance ruling application by non-resident prescribes mandatory disclosures, annexures and procedural signature requirements for tax clarity. Form No. 34C prescribes the procedure for a non-resident applicant to seek an advance ruling under section 245Q(1) by furnishing applicant identification, ... Summary
Advance ruling application by non-resident prescribes mandatory disclosures, annexures and procedural signature requirements for tax clarity.
Form No. 34C prescribes the procedure for a non-resident applicant to seek an advance ruling under section 245Q(1) by furnishing applicant identification, country of residence, basis for non-residence, transaction-related question(s), Annexure I (facts) and Annexure II (interpretation), list of supporting documents, particulars of fee payment, and parent company details. Applications must relate to actual or proposed transactions, include required verification and signatures or digital signatures according to applicant type, and confirm that the question(s) are not pending before any tax authority or court.
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