TaxTMI 
TaxTMI 
Form of application by a resident applicant referred to in section 245N(b)(iia) seeking advance ruling under section 245Q(1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him.
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.... national or international importance? 9. If yes, name of event 10. Statement of the relevant facts having a bearing on the question(s) referred to in item No. 7 11. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid question(s) 12. Whether there are any decisions of the Court on the question raised on which ruling is required? If yes, list such relevant decisions. 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 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 ....
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.... (I) signed 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 app....
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....essing Officer having jurisdiction over the applicant 4. 3[Permanent Account Number or Aadhaar Number] 5. Name, address, telephone/fax number of the person with whom the transaction is undertaken or proposed to be undertaken 6. Question(s) of law or of fact relating to a transaction undertaken or proposed to be undertaken on which the advance ruling is required 7. Statement of the relevant facts having a bearing on the aforesaid question(s) 8. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid question(s) 9. Whether there are any decisions of the Court on the question raised on which ruling is required? If yes, list of such relevant decisions. 10. List of documents/statements attached 11. Particulars of account payee demand draft accompanying the application ------------------- Signed (Applicant) 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 acc....
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....s required Place _______________ Date _______________ _____________ Signed (Applicant) ANNEXURE II Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the question(s) on which advance ruling is required Place _______________ Date _______________ _____________ Signed (Applicant)" 5. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, "1[FORM No. 34DA [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. Name, address, telephone or fax number and email address of the person with whom the transaction is undertaken or proposed to be undertaken 7. Questions of law or of fact relating to a transaction undertaken or propose....
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.... relevant facts and also disclose the nature of his business or profession and the likely date and purpose of the proposed transactions. Relevant facts reflected in the documents submitted along with the application shall be included in the statement of facts and not merely incorporated by reference. 9. For item No. 8, 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. 10. 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 (I....