FORM NO. 34F for Form of Application for Giving Effect to the Terms of Any Agreement. FORM NO. 34F is relevant for a resident assessee who is aggrieved by any action of the tax authorities 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 component Authority in India seeking to invoke the mutual agreement procedure.
Where a resident assessee is aggrieved by any action of the tax authorities of any country outside India for the reason that, according to him, such action is not in accordance with the terms of agreement with such other country outside India, he may make an application to the Competent Authority in India seeking to invoke the mutual agreement procedure, if any, provided therein, in terms of Form No. 34F.
FORM NO. 34F
[See rule 44G]
Form of application for giving effect to the terms of any
agreement under clause (h) of sub-section (2) of
section 295 of the Income-tax Act, 1961
The Competent Authority of India
Foreign Tax and Tax Research,
Department of Revenue,
Ministry of Finance and Company Affairs,
Whereas the applicant is aggrieved by the action of the tax authority of
(name of the country) for the reasons given here under, the matter may kindly be taken up with the competent author-ity of
(name of the country) under Article
(specify the agreement) between India and
(name of the country). The relevant details in this regard are as under:
|Name of the Applicant in Block Letters|
Permanent Account No.
|Office Address in Block Letters|
|Residential Address in Block Letters|
Previous year(s) ending on
|Name and Designation of Tax Authority in the Foreign State (Treaty Partner)|
|Date of the notice or order giving rise to the action|
|Is the order/action of the income-tax authority of the country outside India not in accordance with the agreement? If so, the reasons thereof.|
(attach separate sheet if required)
The following documents in support of our claim are enclosed:—
(1) Copy of notice or order giving rise to action
son/daughter/wife of Shri
solemnly declare that to the best of my knowledge and belief, the information given in this application and the annexures and statements accom-panying it is correct and complete and particulars shown therein are truly stated and relate to the previous year(s) relevant to the assessment year
2. I also declare that to the best of my knowledge, I have not concealed any fact or information which could be relevant for deciding my application.
3. 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.