CBDT amends Rule 44E of Application for obtaining an Advance Ruling
CBDT has notified the Income-tax (Ninth Amendment) Rules, 2023 amending the Rule 44E related to Application for obtaining an Advance Ruling.
The amendment seeks to prescribe mode and authorised signatory of the Application for different emtities, i.e company, firm, individual, HUF etc. Further it prescribes mode of furnishing of the application.
The following Forms have also been revised.
Form No. 34C
Form of application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
FORM No. 34D
[See rule 44E]
Form 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, 1961
FORM No. 34DA
[See rule 44E]
Form of application by a resident applicant for seeking an advance ruling, in relation to a transaction which has been undertaken or is proposed to be undertaken, under section 245Q(1) of the Income-tax Act, 1961
FORM No. 34E
[See rule 44E]
Form of application by a resident falling within such class or category of persons as notified by Central Government for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
FORM No. 34EA
[See rule 44E]
Form of application by a person for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…
When quantum appeal stands restored to the AO, penalty can not be levied u/s 221(1) of the Income Tax Act…