Advance ruling applications now require digital signature or registered-email submission with prescribed signer authorities. The amendment to rule 44E removes the 'in quadruplicate' filing requirement and mandates that applications for advance rulings, their verifications, annexures and accompanying documents be digitally signed where digital signature filing is required, or communicated via the applicant's registered e-mail otherwise. It prescribes who may sign or verify for individuals, HUFs, companies, firms, associations and other persons, and permits authorised signatories with an attached power of attorney. Forms 34C-34EA are substituted to standardize application contents, annexures and verification procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling applications now require digital signature or registered-email submission with prescribed signer authorities.
The amendment to rule 44E removes the "in quadruplicate" filing requirement and mandates that applications for advance rulings, their verifications, annexures and accompanying documents be digitally signed where digital signature filing is required, or communicated via the applicant's registered e-mail otherwise. It prescribes who may sign or verify for individuals, HUFs, companies, firms, associations and other persons, and permits authorised signatories with an attached power of attorney. Forms 34C-34EA are substituted to standardize application contents, annexures and verification procedures.
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