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of <h1>Amendment to Income-tax Rules 1962: Changes in Rule 44E and Forms 34C, 34D, 34DA for Non-Resident Entities.</h1> The Income-tax (7th Amendment) Rules, 2018, effective from July 13, 2018, amend the Income-tax Rules, 1962. Key changes include modifications in Rule 44E regarding the substitution of specific clauses and sub-clauses. Additionally, updates to Appendix II involve changes in Forms 34C, 34D, and 34DA, requiring detailed information about non-resident applicants and their parent companies, such as taxpayer identification numbers and addresses. These amendments aim to enhance clarity and compliance in tax-related documentation for non-resident entities and their associated companies.
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