Application for Advance Ruling From & Fee [ Section 245Q read with Rule 44E ]
X X X X Extracts X X X X
X X X X Extracts X X X X
....e [Rule 44E(1)] and An application for obtaining an Advance Ruling u/s 245Q(1) shall be made in quadruplicate:- APPLICANT FORM OF APPLICATION A non-resident applicant. Form No. 34C A resident seeking advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident. Form No. 34D A resident seeking advance ruling in relation to his tax liability arising out of one or more transactions valuing ₹ 100 crore or more in total which has been undertaken or proposed to be undertaken by him. Form No. 34DA A resident falling within any such class or category of person as is notified by Central Government (i.e., a public sector company) Form No. 34E Any person (resident or non-resident maki....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ls thereof need be submitted Rule 44E(2):- The application, its verification, the annexures to the said application and the statements and documents accompanying it shall be signed by a person mentioned in rule 44E(2) of the Income-Tax Rules, 1962. Step 4: Every application in the Form as applicable shall be accompanied by the proof of payment of fees as specified in rule 44E(4). CATEGORY OF APPLICANT CATEGORY OF CASE FEE An applicant referred to in sub-clauses (i) or (ii) or (iia) of section 245N Amount of one or more transaction, entered into or proposed to be undertaken, in respect of which ruling is sought does not exceed ₹ 100 crore. ₹ 2 lacs Amount of one or more transaction, entered into or proposed to be undert....