Income-tax (18th Amendment) Rules, 2013

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....Amendment) Rules, 2013. (2) They shall come into force on the 1st day of April, 2015. 2. In the Income-tax Rules, 1962,- (i) in rule 44(E), in sub-rule (1), after item (c), the following item shall be inserted, namely.- "(d) in Form No. 34EA, in respect of an applicant referred to in sub-clause (iiia) of clause (b) of section 245N of the Act."; (ii) in Appendix-II, after the No. 34E, the following Form shall be inserted, namely:- "FORM No. 34EA [See rule 44E] Form of application for obtaining an advance ruling under section 245Q (1) of the Income-tax Act, 1961 (PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE AUTHORITY FOR ADVANCE RULINGS Application No. _________ of __________ 1. Full....

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....acts, as the case may be, in respect of the aforesaid arrangement. 15. List of documents or statements attached 16. Particulars of account payee demand draft accompanying the application 17. Name and address of authorised representative in India, if any. ________________ Signed (Applicant) Verification I, _____________________________________________________________________ son/daughter/wife [name in full and in block letters] of _______________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents accompanying such annexure(s), is correct and complete. I further declare that I am making this application in my capacity as....

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....nd year of receipt of the application will be filled in the office of the Authority for Advance Rulings. 3. If the space provided for answering any item in the application is found insufficient, separate enclosures may be used for the purpose. These should be signed by the applicant. 4. The application shall be accompanied by an account payee demand draft of ten thousand Indian rupees drawn in favour of Authority for Advance Rulings, payable at New Delhi. Particulars of the draft should be given in reply to item No. 16. 5. In reply to item No. 4, if the applicant is a company, association of persons or Hindu undivided family, etc., the country of residence thereof is to be given and not of the individual who is filing the applicati....

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....cal questions shall not be entertained. 9. In respect of item No. 13, in Annexure I, the applicant shall state in detail the relevant facts and also disclose the nature of his business or profession and the likely date and purpose of the proposed arrangement(s). Relevant facts reflected in documents submitted along with the application shall be included in the statement of facts and not merely incorporated by reference. 10. For item No.14, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling has been sought. 11. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying th....