Income-tax (7th Amendment) Rules, 2018

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.... (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. In the Income-tax Rules, 1962,- (A) in rule 44E, in sub-rul....

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....ems 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(-ies) of the applicant: (a) Name of Immediate parent company of applicant (b) Address of Immedia....

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....er used for identification of the Ultimate parent company of applicant by the Government of that country/specified territory of which it claims to be a resident"; (ii) in Form 34D, for item 5, the following item shall be substituted, namely:- "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 t....

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....e parent company of the non-resident by the Government of that country/specified territory of which it claims to be a resident (k) Name of Ultimate parent company of the non-resident (l) Address of Ultimate parent company of the non-resident (m) Country of residence of Ultimate parent company of the non-resident (n) Permanent Account Number of Ultimate parent company of the non-resident (if al....