TMI BlogIncome-tax (7th Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... r publication in the Official Gazette. 2. In the Income-tax Rules, 1962 ,- (A) in rule 44E, in sub-rule (1) ,- (i) in clause (c), for the words, brackets and letters sub-clause (iia) of clause (b) , the words, brackets and letters item (III) of sub-clause (A) of clause (b) shall be substituted; (ii) in clause (d), for the words, brackets and letter sub-clause (iii) of clause (b) , the words, brackets and letters item (IV) of sub-clause (A) of clause (b) shall be substituted; (iii) in clause (e), for the words, brackets and letters sub-clause (iiia) of clause (b) , the words, brackets and letters item (V) of sub-clause (A) of clause (b) shall be substituted; (B) in the Appendix II, - (i) in Form 34C, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (g) Address of Ultimate parent company of applicant (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 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, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Any unique number used for identification of the Immediate 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 alloted) (o) T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
