Taxpayer Identification requirements expanded for non-resident applications and mandatory parent company disclosure under amended income-tax rules. Amendments revise rule 44E cross-references and modify Appendix II forms: Form 34C is retitled for non-resident applicants and requires taxpayer identification and detailed immediate and ultimate parent company particulars; Form 34D requires corresponding non-resident and parent company identification details; Form 34DA updates an internal statutory reference to the new clause enumeration.
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Provisions expressly mentioned in the judgment/order text.
Taxpayer Identification requirements expanded for non-resident applications and mandatory parent company disclosure under amended income-tax rules.
Amendments revise rule 44E cross-references and modify Appendix II forms: Form 34C is retitled for non-resident applicants and requires taxpayer identification and detailed immediate and ultimate parent company particulars; Form 34D requires corresponding non-resident and parent company identification details; Form 34DA updates an internal statutory reference to the new clause enumeration.
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