TMI BlogApplication for Advance Ruling From & Fee [ Section 245Q read with Rule 44E ]X X X X Extracts X X X X X X X X Extracts X X X X ..... ication shall be in quadruplicate [Rule 44E(1)] and An application for obtaining an Advance Ruling u/s 245Q(1) shall be made in quadruplicate: - APPLICANT FORM OF APPLICATION A non-resident applicant. Form No. 34C A resident seeking advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident. Form No. 34D A resident seeking advance ruling in relation to his tax liability arising out of one or more transactions valuing ₹ 100 crore or more in total which has been undertaken or proposed to be undertaken by him. Form No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r international importance, the name of the event is required to be furnished. (f) Where the PAN is not allotted, the Department would allot the PAN after obtaining the requisite particulars from the applicant. (g) If questions of law or fact are pending before any income-tax authority, the details thereof need be submitted Rule 44E(2):- The application, its verification, the annexures to the said application and the statements and documents accompanying it shall be signed by a person mentioned in rule 44E(2) of the Income-Tax Rules, 1962. Step 4: Every application in the Form as applicable shall be accompanied by the proof of payment of fees as specified in rule 44E(4) . CATEGORY OF APPLICANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard for Advance Rulings (BAR) , (Now, the Payment Purpose page will display Function Head 007500800130000; PAO 057288 - ZAO(CBDT), New Delhi and DDO 206714-DDO, Authority for Advance Rulings, Income Tax, Chanakyapuri) Step 3. Fill up the correct fee amount, and in the space for Remarks on the Payment Purpose page, write i) The name of the applicant applying for Advance Ruling ii) The transaction value and PAN. Step 4. On the next page titled Depositor s Details , fill up the relevant information, as applicable (ensuring that only the registered email id, as defined in the scheme is filled); and then, on the next page titled Confirm Info , confirm the Depositor s Details and Purpose Details. Step 5. Make the pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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