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Signing of Application for Advance Ruling - The condition of mandatory digital signature has been done away with - Income-tax (Ninth Amendment) Rules, 2023
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....e statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed or digitally signed,-- (i) by the individual himself; or (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; and (II) furnished through his registered e-mailaddress; (b) in the case of a Hindu undivided family,- (I) signed or digitally signed,-- (i) by the karta thereof; or (ii) where, for any unavoidable reason, it is not possible for the kartato sign the application, by any other adult member of such family; and (II) furnished through its registered e-mailaddress; (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 veri....
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.... 5. Date of Incorporation (in case applicant is not an individual) 6. Type of incorporation 7. Address 8. Telephone, Fax No. and e-mail address 9. Country of residence 10. Status 11. Basis of claim for being a non-resident 12. The Commissioner and the Assessing O cer having jurisdiction over the applicant (in the case of existing assessees) 13. Permanent Account Number (in the case of existing assessees) 14. Question(s) relating to the transaction on which the advance ruling is required 15. Whether the transaction referred to in item No. 14 relates to an event of national or international importance? 16. If yes, name of the event 17. Statement of the relevant facts having a bearing on the question(s) referred to in item No. 14 18. Statem....
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................. 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 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 declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .............................. Signed (Applicant) Place.............. Notes: 1. The application shall be filled in English or Hindi. 2. The application shall be accompanied by proof of....
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....upees will be deemed to be a resident if he is not liable to tax in any other country or territory due to his domicile or residence or any other criterion. An association of persons or a Hindu undivided family or a firm is resident in India in every case except where the control and management of its affairs is situated wholly outside India. A company is resident in India, if it is an Indian company or its place of effective management is in India. A person who is not resident in India as above, is non-resident in India 7. Regarding item No. 14, the questions shall be based on actual or proposed transactions. Hypothetical questions shall not be entertained. 8. In respect of item No. 17, in Annexure I, the applicant shall state in detail the 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 documents submitted along with the application must be included in the statement of facts and not merely incorporated by reference. 9. For item No. 18, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the questions on....
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....the principal officer thereof; and (II) furnished through its registered e-mail address; (f) in the case of any other person,-- (I) signed or digitally signed by that person or by some person competent to act on his behalf; and furnished through his registered e-mail address; ANNEXURE I Statement of the relevant facts having a bearing on the questions on which the advance ruling is required .................................................................................................... .................................................................................................... .................................. Signed Place................. (Applicant) Date.................. 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................. ....
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....f Ultimate parent company of the non-resident (if allotted) (p) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification of the Ultimate parent company of the non- resident by the Government of that country/specified territory of which it claims to be a resident; 7. Basis of claim that the person referred to in serial number 6 with whom the transaction is undertaken or proposed to be undertaken is a non-resident 8. Question(s) of law or of fact relating to a transaction undertaken or proposed to be undertaken on which the advance ruling is required 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 o....
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.... period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a visit to India, the aforementioned period of sixty days is increased to one hundred and twenty days if the total income of such person, other than income from foreign sources, exceeds fifteen lakh rupees during the relevant previous year. Furthermore, irrespective of the above mentioned conditions, an individual, who is a citizen of India and has total income, other than the income from foreign sources, exceeding fifteen lakh rupees will be deemed to be a resident if he is not liable to tax in any other country or territory due to his domicile or residence or any other criterion. An association of persons or a Hindu undivided family or firm is resident in India in every case except where the control and management of its affairs is situa....
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....son 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 application, or where there is no managing partner as such, by any partner thereof, not being a minor; and (II) furnished through its registered e-mail address; (e) in the case of an association of persons,-- (I) signed or digitally signed by any member of the association or the principal officer thereof ; and (II) furnished through its registered e-mail address; (f) in the case of any other person,-- (I) signed or digitally signed by that person or by some person competent to act on his behalf; and (II) furnished through his registered e-mail address; ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on....
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....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 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 declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any income-tax authority, the Appellate Tribunal or any court. Verified today, the...............................day of.......................... .....
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....tor 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 application, or where there is no managing partner as such, by any partner thereof, not being a minor; and (II) furnished through its registered e-mail address; (e) in the case of an association of persons,-- (I) signed or digitally signed by any member of the association or the principal officer thereof; and (II) furnished through its reg....
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....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 application in my capacity as ............................... (designation) and that I am competent to make this application and verify it.....
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.... 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 association or the principal officer thereof; and b. furni....
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....ch determination or decision of the Board is required (i) brief description of the arrangement (ii) purpose or purposes of the arrangement (iii) details of the other parties to the arrangement in the following format: S.No. Name of the other party(ies) to the arrangement Whether resident in India Permanent Account Number and Aadhaar Number (if applicable) Role of such party in arrangement Relationship with other party(ies) to the arrangement Tax benefit arising to the other party(ies), if any 15. The tax benefit which is likely to arise out of arrangement, if undertaken 16. Assessment year, or years during which the tax benefit as indicated in item No. 15 is likely to arise (give year wise breakup) 17. Questions(s) relating to the proposed arrangement on which the advance ruling is required referred to in item No. 14 18. Statement of the relevant facts having a bearing on the item No. 1....
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....ntext of the provisions regarding 'residence' in India as contained in section 6 of the Income-tax Act. The position in this regard is as follows: An individual is said to be 'resident' in any financial year, if he has been in India during that year: - for a period or periods of one hundred and eighty-two days or more ; or - for a period or periods of sixty days or more and has also been in India within the preceding four years for a period or periods of three hundred and sixty-five days or more. However, the period of sixty days is increased to one hundred and eighty-two days in the case of a citizen of India or a person of Indian origin who has been outside India and comes on a visit to India or a citizen of India who leaves India for purposes of employment outside India, or as a member of the crew of an Indian ship. Further, in the case of a person who is a citizen of India or a person of Indian origin who has been outside India and comes to a visit to India, the aforementioned period of sixty days is increased to one hundred and twenty days if the total income of such person, other than income from foreign sources, exceeds fifteen lakh rupees during the relevant ....
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....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 application, or where there is no managing partner as such, by any partner thereof, not being a minor ; and (II) furnished through its registered e-mail address; (e) in the ca....