Advance ruling application form introduced: Form 34EA prescribes content, filing, fee and verification requirements for applicants. The rules insert Form No. 34EA as the prescribed application for obtaining an advance ruling, effective 1 April 2015, and prescribe the required content and documentary framework: applicant identity and residence basis, arrangement description, parties' roles and tax benefits, expected tax benefit and assessment years, specific questions for ruling, statements of facts and legal interpretation in annexures, filing in quadruplicate, prescribed fee by demand draft, and verification and signature rules including authorised representatives and powers of attorney.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling application form introduced: Form 34EA prescribes content, filing, fee and verification requirements for applicants.
The rules insert Form No. 34EA as the prescribed application for obtaining an advance ruling, effective 1 April 2015, and prescribe the required content and documentary framework: applicant identity and residence basis, arrangement description, parties' roles and tax benefits, expected tax benefit and assessment years, specific questions for ruling, statements of facts and legal interpretation in annexures, filing in quadruplicate, prescribed fee by demand draft, and verification and signature rules including authorised representatives and powers of attorney.
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