Form 34E, Download Income Tax Form 34E in PDF Format

FORM NO. 34E for Form of Application for Obtaining an Advance Ruling. FORM NO. 34E is to be used by a resident who is aggrieved by any action to the tax authorized of any country outside India for the reason that, according to him, such action is not in accordance with the term of agreement with such other country outside India, for making an application to the competent authority in India seeking to invoke the mutual agreement procedure, if any , provided under section 295(2))h) of the act.

(1) An application for obtaining an advance ruling under sub-section (1) of section 245Q shall be made in quadruplicate,—

(a) in Form No. 34C in respect of a non-resident applicant;

(b) in Form No. 34D in respect of a resident applicant seeking advance ruling in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident; and

(c) in Form No. 34E in respect of a resident falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by sub-clause (iii) of clause (b) of section 245N,]

and shall be verified in the manner indicated therein.

(2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accom-panying it, shall be signed,—

(a) in the case of an individual,—

(i) by the individual himself ;

(ii) where, for any unavoidable reason, it is not possible for the indivi-dual 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 ;

(b) in the case of a Hindu undivided family,—

(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 ;

(c) in the case of a company,—

(i) by the Managing Director thereof, or where for any unavoidable reason 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, by the managing partner thereof, or 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 ;

(e) in the case of an association of persons, by any member of the association or the principal officer thereof ; and

(f) in the case of any other person, by that person or by some person competent to act on his behalf.

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.

Permanent Account Number


 

4.

Commissioner and Assessing Officer having jurisdiction over the applicant


 

5.

Particulars of the appeal number and date of appeal before the CIT(A) or the Tribunal wherever applicable


 

6.

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)


 

7.

Question(s) of law or of fact involved on which the advance ruling is required


 

8.

Statement of the relevant facts having a bearing on the aforesaid question(s)


 

9.

Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the aforesaid question(s)


 

10.

List of documents/statements attached


 

11.

Particulars of account payee demand draft accompanying the application


 

Verification

I,
[name in full and in block letters] son/daughter/wife 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 this application and verify it.

 

I also declare that the question(s) on which the advance ruling is sought is/are not pending in my case before any Court.

 

Verified today the
day of
.

Place

Signed

(Applicant)

 

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

Date

Signed

(Applicant)

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