TaxTMI 
TaxTMI 
TaxTMI 
Form of application for obtaining an advance ruling
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....ed to in sub-clause (iia) of clause (a) of section 245N falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by 5[item (III) of sub-clause (A) of clause (b)] of that section; (d) in Form No.34E in respect of a resident falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by 6[item (IV) of sub-clause (A) of clause (b)] of section 245N; and (e) in Form No. 34EA, in respect of an applicant referred to in 7[item (V) of sub-clause (A) of clause (b)] of section 245N of the Act, and shall be verified in the manner indicated therein.] 10[(2) The application referred to in sub-rule (1), the verificat....
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....lause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application; and (II) furnished through its registered e-mail address; (d) in the case of a firm, -- (I) signed or digitally signed,-- (i) by the managing partner thereof; or (ii) where for any unavoidable reason such managing partner is not able to sign and verify the application, or where there is no managing partner as such, by any partner thereof, not being a minor; and (II) furnished through its registered e-mail address; (e) in the case of an association of persons,-- (I) signed or digitally signed by any member of the association or the principal officer thereof; and (II) furnished t....
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....N NO. 74/2014, dated 28th day of November, 2014, before it was read as, "(1) An application for obtaining an advance ruling under sub-section (1) of section 245Q shall be made in quadruplicate,- (a) in Form No. 34C in respect of a non-resident applicant; (b) in Form No. 34D in respect of a resident applicant seeking advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident; and (c) in Form No. 34E in respect of a resident falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by sub-clause (iii) of clause (b) of section 245N, and shall be verified in the manner indicated therein. 1[(d) in Form No. 34EA, in....
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....r any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family ; (c) in the case of a company, (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorised by the company in this behalf : Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the ap....
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.... is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family; or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (i) by the Managing Director thereof; or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof ; (ii) where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person....