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    <title>Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961</title>
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    <description>Form 34EA requires applicant identification, residential status and jurisdictional particulars, PAN/Aadhaar (if applicable), and a detailed description of the proposed or actual arrangement including parties, purposes, roles and tax benefits. The applicant must state the tax benefit likely to arise and affected assessment year(s), pose non-hypothetical question(s) for ruling, provide Annexure I (facts) and Annexure II (legal interpretation), attach supporting documents and fee proof, and complete prescribed verification and signing rules including power of attorney where applicable.</description>
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