TMI BlogIncome-tax (18th Amendment) Rules, 2013X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2013. (2) They shall come into force on the 1st day of April, 2015. 2. In the Income-tax Rules, 1962 ,- (i) in rule 44(E) , in sub-rule (1), after item (c), the following item shall be inserted, namely.- (d) in Form No. 34EA, in respect of an applicant referred to in sub-clause (iiia) of clause (b) of section 245N of the Act. ; (ii) in Appendix-II, after the No. 34E, the following Form shall be inserted, namely:- FORM No. 34EA [See rule 44E] Form of application for obtaining an advance ruling under section 245Q (1) of the Income-tax Act, 1961 (PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE AUTHORITY FOR ADVANCE RULINGS Application No. _________ of __________ 1. Full name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntaining the applicant s interpretation of law or facts, as the case may be, in respect of the aforesaid arrangement. 15. List of documents or statements attached 16. Particulars of account payee demand draft accompanying the application 17. Name and address of authorised representative in India, if any. ________________ 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant must state whether he/it is an individual, Hindu undivided family, firm, association of persons or company. 7. For item No 6, the reply shall be given in the context 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 182 days or more; or - for a period or periods of 60 days or more and has also been in India within the preceding four years for a period or periods of 365 days or more. However, the period of 60 days is increased to 182 days in the case of a citizen of India or a person of Indian origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the individual himself, and (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; (b) in the case of a Hindu undivided family,- (i) by the karta thereof, and (ii) where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family; (c) in the case of a company,- (i) by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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