TMI BlogForm of application for obtaining an advance ruling under section 245Q(1) of the Income tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... ual) 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Country of residence of Immediate parent company of the applicant (d) Permanent Account Number of Immediate parent company of the applicant (if allotted) (e) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or any unique number used for identification of the Immediate parent company of applicant by the Government of that country or specified territory of which it claims to be a resident (f) Name of Ultimate parent company of the applicant (g) Address of Ultimate parent company of the applicant (h) Country of residence of Ultimate parent company of the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f persons or Hindu undivided family, etc., the country of residence thereof is to be given and not of the individual who is filing the application on behalf of such person. 5. . In reply to item No. 10, the applicant shall state whether the applicant is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 11, 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attorney from the individual to do so, which shall be attached to the application ; and (II) furnished through his registered e-mail address; (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 karta to sign the application, by any other adult member of such family; and 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EAD THE NOTES CAREFULLY BEFORE FILLING THIS FORM) BEFORE THE AUTHORITY FOR ADVANCE RULINGS Application No. .............................. of ........................... 1. Full name and address of the applicant 2. Telephone and Fax No. 3. Country of which he is resident 4. Status 5. Basis of claim for being a non-resident 6. The Commissioner having jurisdiction over the applicant (only in the case of existing assessees) 7. 3 [ Permanent Account Number or Aadhaar Number ] (only in the case of existing assessees) 8. Question(s) relating to the transaction on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid question(s) 10. Statement containing the applicant s interpretation of law or facts, as the case may be, in respect of the aforesaid question( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ............. 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 ............................... and that I am competent to make this application and verify it. (designation) I also declare that the question on which the advance ruling is required is 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 must be filled in English or Hindi in quadruplicate. 2. The number and year of receipt of the application will be filled in in the office of the Authority for Advance Rulings. 3. If the space provided for answering any item in the application is found insufficient, separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with the application must be included in the statement of facts and not merely incorporated by reference. 10. For item No. 10, in Annexure II, the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling has been sought. 11. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the annexures, must be signed,- (a) in the case of an individual,- (i) 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 there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Country of which he is resident 4. Status 5. Basis of claim for being a non-resident 6. The Commissioner having jurisdiction over the applicant (only in the case of existing assessees) 7. Permanent Account Number or Aadhaar Number (only in the case of existing assessees) 8. Questions relating to the transaction on which the advance ruling is required 9. Stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant (g) Address of Ultimate parent company of the applicant (h) Country of residence of Ultimate parent company of the applicant (i) Permanent Account Number or Aadhaar Number of Ultimate parent company of the applicant (if allotted) (j) Taxpayer Registration Number or Taxpayer Identification Number or Functional equivalent or Any unique number used for identification of the Ultimate parent company of applicant by the Government of that country or specified territory of which it claims to be a resident ............................... (Applicant) Verification I, ................................................................................................................................... son/daughter/wife [name in full and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of employment outside India, or as a member of the crew of an Indian ship. Further, 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 60 days is increased to 120 days if the total income of such person, other than income from foreign sources, exceeds rupees 15 lakh 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 rupees 15 lakh 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 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 situated wholly in India. A person who is not resident in India as above, is non-resident in India. 7. Regarding item No. 8, the questions shall be based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rson signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application ; (d) in the case of a firm, (I) signed digitally, if it is required under these rules to furnish its return of income under digital signature, (i) by the managing partner thereof; and (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 ; (II) communicated through its registered e-mail address, in any other case; (e) in the case of an association of persons, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by any member of the association or the principal officer thereof; or (II) communicated through its registered e-mail address, in any other case; (f) in the case of any other person, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by that person or by some person competent to act on his behalf; or (II) communicated through his registered e- ..... 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