The Central Board of Direct Taxes (CBDT) has notified Income-tax (Twelfth Amendment) Rules, 2022. The amendment has also revised FORM No. 34C, FORM No. 34D, FORM No.34E and FORM No. 34EA.
These are the Forms of application filed by non-resident applicants and other prescribed class of persons for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961.
The notification prescribed the manner of submitting the application, the verification appended, the annexures to the said application and the statements and documents accompanying the annexures.
The notification also provided that in the said rules, in Appendix-II, for the forms, FORM No. 34C to FORM No. 34EA‖, the following forms shall be substituted.
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