https://www.taxtmi.com/news?id=19958 Amendments to the Income tax Rules propose implementing BEPS Action 5 by requiring Form 34C to capture non resident applicants' taxpayer identification and detailed particulars of immediate and ultimate parent companies (name, address, country of residence, permanent account number if allotted and foreign taxpayer identification). Consequential amendments align rule cross references and the definition of applicant with the Finance Act, 2017; Form 34D and Form 34DA are modified to require equivalent parent company particulars and updated clause references. en-us Tue, 24 Apr 2018 18:49:40 +0530 Wed, 25 Apr 2018 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19958 Amendments to the Income tax Rules propose implementing BEPS Action 5 by requiring Form 34C to capture non resident applicants' taxpayer identification and detailed particulars of immediate and ultimate parent companies (name, address, country of residence, permanent account number if allotted and foreign taxpayer identification). Consequential amendments align rule cross references and the definition of applicant with the Finance Act, 2017; Form 34D and Form 34DA are modified to require equivalent parent company particulars and updated clause references. News - Tue, 24 Apr 2018 18:49:40 +0530 https://www.taxtmi.com/news?id=19958