https://www.taxtmi.com/news?id=19900 The draft proposes amending Rule 44E and Forms 34C, 34D and 34DA to require advance ruling applications to capture detailed identification and residency data for an applicant's immediate and ultimate parent companies (including name, address, country of residence, PAN if allotted, and national taxpayer identification or equivalent), and to expand particulars for non-residents in Form 34D. It also substitutes cross-references in Rule 44E to align the rules and forms with the amended statutory definition of "applicant" introduced by the Finance Act, 2017, to enable BEPS Action 5 information exchange. en-us Tue, 10 Apr 2018 18:54:20 +0530 Wed, 11 Apr 2018 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19900 The draft proposes amending Rule 44E and Forms 34C, 34D and 34DA to require advance ruling applications to capture detailed identification and residency data for an applicant's immediate and ultimate parent companies (including name, address, country of residence, PAN if allotted, and national taxpayer identification or equivalent), and to expand particulars for non-residents in Form 34D. It also substitutes cross-references in Rule 44E to align the rules and forms with the amended statutory definition of "applicant" introduced by the Finance Act, 2017, to enable BEPS Action 5 information exchange. News - Tue, 10 Apr 2018 18:54:20 +0530 https://www.taxtmi.com/news?id=19900