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    <description>Amendments to rule 44E and Forms 34D and 34E limit FORM NO. 34D to resident applicants seeking advance rulings for transactions with non-residents, revise form headings, remove a phrase regarding non-resident tax liability, and require verification declarations that the issues are not pending before any tax authority, the Appellate Tribunal or any Court. FORM NO. 34E is adjusted to clarify Tribunal references and its notes now require that questions of law and fact be precise and directly relate to computation of total income.</description>
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