TaxTMI 
TaxTMI 
TaxTMI 
Form of application by a person falling within such class or category of persons as notified by central government in excise of powers conferred for obtaining an advanced ruling u/s 245Q(1) of the Income-tax Act, 1961
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....quired 9. Whether the transaction referred to in item No. 8 relates to an event of national or international importance? 10. If yes, name of event 11. Statement of the relevant facts having a bearing on the question(s) referred to in item No. 8 12. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid question(s) 13. List of documents or statements attached 14. Fee payment details, such as Transaction Reference No./ Challan Identification Number/ Payment Identification Number etc., accompanying the application ……………….. Signed (Applicant) Verification ................................................................................................................................... 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 app....
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....ddress; (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, -- a. 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 b. furnished through its registered e-mail address; (e) in the case of an association of persons,-- a. signed or digitally signed by any member of the a....
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....y the assessing Officer wherever applicable(enclose copy of the assessment order and appellate order) 7. Question(s) of law or of fact involved on which the advance ruling is required 8. Statement of the relevant facts having a bearing on the aforesaid question(s) 9. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid question(s) 10. List of documents/statement's attached 11. Particulars of account payee demand draft accompanying the application Verification I …………….................................... [name in full and in block letters] Son/daughter/wife 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 annexure(s), is correct and complete. I further declare that I am making this application in my capacity as ……………………………. (designation) and that I am competent to make this application and verify it. I also decl....
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....hellip;………… Date ....................... ……………………….. Signed (Applicant)" 3. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, 2[FORM No. 34E [See rule 44E] Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred 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 appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable 7. Assessment year, date of assessment order and section under which the original order was passed by the Assessing Officer wherever applicable (enclose copy of the assessment order and appellate order....
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....ll clearly state his interpretation of law or facts in respect of the questions on which the advance ruling is being sought. 8. The application, the verification appended thereto, the annexures to 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 th....
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.... be, in respect of the question(s) on which advance ruling is required .................................................................................................... .................................................................................................... .................................. (Applicant) Place................. Date..................] 3. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, "2[FORM No. 34E [See rule 44E] Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred 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 appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicab....
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....respect of item No. 9, in Annexure I, the applicant shall state in detail the relevant facts. The tax effect on each question shall also be spelt out. 7. For item No. 10, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the questions on which the advance ruling is being sought. 8. The application, the verification appended thereto, the annexures to 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 i....