Application for Advance Income Tax Ruling to be digitally signed. Amendment to Rule 44E
CBDT has notified Income-tax (Twelfth Amendment) Rules, 2022 to modify Rule 44E for making application for advance ruling.
Under the amended Rule 44E, the application has to be in quadruplicate. The amendment further provides for digital signing of the application by various categories of the applicants, i.e. individual, HUF, firm, companies etc.
Further Form No. 34C to Form No. 34EA have also been replaced.
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