TMI BlogForm of application by a resident applicant for seeking an advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident, 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 ..... t Account Number, and Aadhaar Number (if applicable) 6. Particulars of the non-resident with whom the transaction is undertaken or proposed to be undertaken (a) Name of the non-resident (b) Address of the non-resident (c) Country of residence (d) Telephone and Fax Number of the non- resident (e) Permanent Account Number of the non- resident (if allotted) (f) Taxpayer Registration Number or Taxpayer Identification Number/Functional equivalent or any unique number used for identification of the non-resident by the Government of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or statements attached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Telephone and Fax Number of the non-resident (d) Permanent Account Number of the non-resident (if alloted) (e) Taxpayer Registration Number/ Taxpayer Identification Number/Functional equivalent/ Any unique number used for identification of the non-resident by the Government of that country/specified territory of which it claims to be a resident. (f) Name of Immediate parent company of the non-resident (g) Address of Immediate parent company of the non-resident (h) Country of residence of Immediate parent company of the non-resident (i) Permanent Account Number of Immediate parent company of the non-resident (if alloted) (j) Taxpayer Registration Number/Taxpayer Identification Number/Functional equivalent/ Any unique number used for identifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied today the ...................................... day of ............................... Place . Signed (Applicant) 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 the office of the Authority for Advance Rulings. 3. If the space provided for answering any item in the application is found insufficient, separate enclosures may be used for the purpose. These should he signed by the applicant. 4. The application must be accompanied by an account payee demand draft of two thousand five hundred rupees drawn in favour of Authority for Advance Rulings, payable at New Delhi. Particulars of the draft should be given in reply to item No. 11. 5. In reply to item No. 2, the applicant must state whether he/it is an individual, Hindu undivided family, firm, association of persons or company. 6. For item No. 5, the reply must 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Signed (Applicant) 4. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, 3 [FORM No. 34D [See rule 44E] [Form of application by a non-resident applicant] 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 BOARD FOR ADVANCE RULINGS Application No. ................. of ...... 1. Full name and address of the applicant 2. Telephone, Fax No. and email address 3. Status 4. The Commissioner and Assessing Officer having jurisdiction over the applicant 5. Permanent Account Number or Aadhaar Number 6. Particulars of the non-resident with whom the transaction is undertaken or proposed to be undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (o) 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. Questions of law or of fact relating to a transaction undertaken or proposed to be undertaken on which the advance ruling is required 9. Statement of the relevant facts having a bearing on the aforesaid questions 10. Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the aforesaid questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 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, 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector, by any Director thereof ; (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 ; (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, ..... 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