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    <title>Income-tax (Twelfth Amendment) Rules, 2022.</title>
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    <description>The amendment to rule 44E removes the &quot;in quadruplicate&quot; 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&#039;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.</description>
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