TaxTMI 
TaxTMI 
TaxTMI 
Form of application by a resident applicant for seeking an advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident, under section 245Q(1) of the Income-tax Act, 1961
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....ntification Number/Functional equivalent or any unique number used for identification of the non-resident by the Government of that country or specified territory of which it claims to be a resident. (g) Name of Immediate parent company of the non-resident (h) Address of Immediate parent company of the non-resident (i) Country of residence of Immediate parent company of the non-resident (j) Permanent Account Number of Immediate parent company of the non- resident (if allotted (K) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent/ any unique number used for identification of the Immediate parent company of the non- resident by the Government of that country or specified territory of which it claims to be a resident (l) Name of Ultimate parent company of the non-resident (m) Address of Ultimate parent company of the non-resident (n) Country of residence of Ultimate parent company of the non-resident (o) Permanent Account Number of Ultimate parent company of the non-resident (if allotted) (p) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification of t....
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....14. 3. In reply to item No. 3, the applicant shall state whether the applicant is an individual, Hindu undivided family, firm, association of persons or company. 4. For item No. 6, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any financial year, if he has been in India during that year: - for a period or periods of one hundred and eighty-two days or more ; or - for a period or periods of sixty days or more and has also been in India within the preceding four years for a period or periods of three hundred and sixty-five days or more. However, the period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a visit to India, ....
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....ned or digitally signed,-- (i) by the karta thereof; or (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; and (II) furnished through its registered e-mail address; (c) in the case of a company, -- (I) signed or 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 ; or (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 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 applicati....
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....and address of the applicant with telephone and Fax Number 2. Status 3. Commissioner and Assessing Officer having jurisdiction over the applicant 4. 2[Permanent Account Number or Aadhaar Number] 1[5. Particular(s) of the non-resident with whom the transaction is undertaken or proposed to be undertaken (a) Name of the non-resident (b) Address of the non-resident (c) Telephone and Fax Number of the non-resident (d) Permanent Account Number of the non-resident (if alloted) (e) Taxpayer Registration Number/ Taxpayer Identification Number/Functional equivalent/ Any unique number used for identification of the non-resident by the Government of that country/specified territory of which it claims to be a resident. (f) Name of Immediate parent company of the non-resident (g) Address of Immediate parent company of the non-resident (h) Country of residence of Immediate parent company of the non-resident (i) Permanent Account Number of Immediate parent company of the non-resident (if alloted) (j) Taxpayer Registration Number/Taxpayer Identification Number/Functional equivalent/ Any unique number used for identification of the Immediate parent company of the non-resident by th....
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....ndi in quadruplicate. 2. The number and 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 he signed by the applicant. 4. The application must be accompanied by an account payee demand draft of two thousand five hundred 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. 11. 5. In reply to item No. 2, the applicant must state whether he/it is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 5, the reply must be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows. An individual is said to be 'resident' in any financial year, if he has been in India during that year: - for a period or periods of 182 days or more; or - for a period or periods of 60 days or more and has also been in lndia with in the preceding four years....
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....quot; 4. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, "3[FORM No. 34D [See rule 44E] [Form of application by a non-resident applicant] 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 BOARD FOR ADVANCE RULINGS Application No. ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Status 4. The Commissioner and Assessing Officer having jurisdiction over the applicant 5. Permanent Account Number or Aadhaar Number 6. Particulars of the non-resident with whom the transaction is undertaken or proposed to be undertaken (a) Name of the non-resident (b) Address of the non-resident (c) Telephone and Fax Number of the non-resident (d) Permanent Account Number of the non-resident (if allotted) (e) Taxpayer Registration Number or Taxpayer Identification Number/Functional equivalent or Any unique number used for identification of the nonresident by the Government of that country or specified territory of which it claims to be a resident. (f) Name of Immediate parent company of ....
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....ake his application and verify it. I also declare that the question on which the advance ruling is required is not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .............................. Signed (Applicant) Place.............. Notes: 1. The application shall be filled in English or Hindi. 2. The number and year of receipt of the application shall be filled in the Office of the Board for Advance Rulings. 3. The application shall be accompanied by an account payee demand draft of two thousand five hundred Indian rupees drawn in favour of Board for Advance Rulings, payable at New Delhi. Particulars of the draft shall be given in reply to item No. 12. 4. In reply to item No. 3, the applicant shall state whether he or it is an individual, Hindu undivided family, firm, association of persons or company. 5. For item No. 6, the reply shall be given in the context of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any fi....
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....the application and the statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature (i) by the individual himself; and (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; 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 ....