Income-tax (7th Amendment) Rules, 2018

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....ection (1) of section 245Q of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement.-(1) These rules may be called the Income-tax (7th Amendment) Rules, 2018. (2) They shall come into force from the date of their publication in the Official Gazette. 2. ....

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....resident applicant" shall be substituted; (b) after item 13, the following items shall be inserted, namely:- "14. Taxpayer Registration Number/Taxpayer Identification Number/Functional equivalent/ Any unique number used for identification by the Government of that country/specified territory of which applicant claims to be a resident. 15. Particulars of the Parent Company(-....

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....     (h) Country of residence of Ultimate parent company of applicant     (i) Permanent Account Number of Ultimate parent company of applicant (if alloted)     (j) Taxpayer Registration Number/Taxpayer Identification Number/Functional equivalent/Any unique number used for identification of the Ultimate parent company of applicant by the Gover....

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....e 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)   &....