TMI BlogForm of application by a person falling within such class or category of persons as notified by central government in excise of powers conferred for obtaining an advanced ruling u/s 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 ..... er (if applicable) 6. Particulars of the appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable 7. Assessment year, date of assessment order and section under which the original order was passed by the Assessing Officer wherever applicable (enclose copy of th assessment order and appellate order) 8. Question(s) of law or of fact involved 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) referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons shall not be entertained. 5. In respect of item No. 11, in Annexure I, the applicant shall state in detail the relevant facts. The tax effect on each question shall also be spelt out. 6. For item No. 12, in Annexure II, the applicant shall clearly state his interpretation of law or facts in respect of the questions on which the advance ruling is being sought. 7 . The application, the verification appended thereto, the annexures to the application and the 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-mail address; (b) in the case of a Hindu undivided family, (I) signed or digitally signed, (i) by the karta thereof; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d .................................................................................................... .................................................................................................... .................................. Place ................. Signed Date.................. (Applicant) ] ************* NOTES:- 1. Substituted vide Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as Permanent Account Number 2. Substituted vide Notification No. G.S.R. 339(E) dated 05-05-2022 before it was read as, FORM NO. 34E [See rule 44E] Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred 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 and address of the applicant, telephone and Fax Number 2. Status 3. 1 [ Permanent Account Number or Aadhaar Number ] 4. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family, firm, association of persons or company. 6. Regarding item No. 7, the question(s) of law and fact raised should be precise and should directly relate to the computation of total income. 7. In respect of item No. 8, in Annexure I, the applicant must state in detail the relevant facts. The tax effect on each question should also be spelt out. 8. For item No. 9, 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. 9. The application, the verification appended thereto, the annexures to the application and the statements and documents accompanying the annexures must be signed as per sub-rule (2) of rule 44E of the Income-tax Rules, 1962. ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required Place . Date . Signed (Applicant) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... draft accompanying the application ............................... (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 his application and verify it. 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.......................... .............................. (Applicant) Place.............. Notes : 1. The application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son such Managing Director is not able to sign and verify the application, or where there is no Managing Director, 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 its return of income under digital signature, by any member of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Permanent Account Number or Aadhaar Number 6. Particulars of the appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable 7. Assessment year, date of assessment order and section under which the original order was passed by the Assessing Officer wherever applicable (enclose copy of the assessment order and appellate order) 8. Questions of law or of fact involved 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 11. List of documents or statements attached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e annexures to the application and the statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature (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 ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, (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 ;or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
