TaxTMI 
TaxTMI 
Form of application for obtaining an advance ruling
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....orm No. 34DA in respect of a resident applicant referred 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 ....
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....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 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; ....
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.... Rs. 10000] *************** NOTES:- 1. Inserted vide Notification No. 76/2013 dated 24-09-2013 2. Substituted vide Notification No. 74/2014 dated 28-11-2014 before it was read as, "Form of application for obtaining an advance ruling" 3. Substituted vide Notification No. 74/2014 dated 28-11-2014 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 b....
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.... (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf: Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; (b) in the case of a Hindu undivided family, (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 ; (c) in the case of a company, (i) by the Managing Director thereof, or where for any unavoidable reas....
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.... under digital signature,-- (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorised by him in this behalf : Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature,-- (i) by the karta thereof; an....