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of <h1>Income-tax Rules 1962 Amended: Changes to Rule 44E, Appendix II; Updates Form 34D & 34E for Non-Resident Transactions.</h1> The Income-tax (Thirteenth Amendment) Rules, 2000, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. Effective upon publication in the Official Gazette, the amendments modify Rule 44E and Appendix II. Specifically, the amendments redefine clauses in Form No. 34D and Form No. 34E, concerning applications for advance rulings on transactions involving non-residents. Changes include clarifications on tax liabilities, verification requirements, and the precise formulation of legal questions. These adjustments aim to streamline the process for resident applicants seeking advance rulings under the Income-tax Act, 1961.
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