Rule 44E - Form of application for obtaining an advance ruling - Income-tax Rules, 1962

PART IX-B ADVANCE RULINGS 2 [ Application for obtaining an advance ruling ] 44E. 3 [(1) An application for obtaining an advance ruling under sub-section (1) of section 245Q shall be made 8 [ **** ] ,- (a) in Form No. 34C in respect of a non-resident applicant referred to in sub-clause (i) of clause (a) of section 245N; (b) in Form No. 34D in respect of a resident applicant referred to in sub-clause (ii) of clause (a) of section 245N 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. 34DA in respect of a resident applicant referred to in sub-clause (iia) of clause (a) of section 245N falling within any such class or category of person as notified by the Central Government in exercise of the powers conferred by 5 [ item (III) of sub-clause (A) of clause (b) ] of that section; (d) 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 6 [ item (IV) of sub-clause (A) of clause (b) ] of section 245N ; and (e) in Form No. 34EA , in respect of an applicant referred to in 7 [ item (V) of sub-clause (A) of clause (b) ] of section 245N of the Act , and shall be verified in the manner indicated therein.] 10 [ (2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accompanying the annexures, shall be, (a) in the case of an individual, (I) signed or digitally signed, (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual 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; and (II) furnished through his registered e-mail address; (b) in the case of a Hindu undivided family, (I) signed or digitally signed, (i) by the karta thereof; or (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; and (II) furnished through its registered e-mail address; (c) in the case of a company, (I) signed or digitally signed, (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; or (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; and (II) furnished through its registered e-mail address; (d) in the case of a firm, (I) signed or digitally signed, (i) by the managing partner thereof; or (ii) 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; and (II) furnished through its registered e-mail address; (e) in the case of an association of persons, (I) signed or digitally signed by any member of the association or the principal officer thereof; and (II) furnished through its registered e-mail address; (f) in the case of any other person, (I) signed or digitally signed by that person or by some other person competent to act on his behalf; and (II) furnished through his registered e-mail address. ] 4 [3. Every application in the Form as applicable shall be accompanied by the proof of payment of fees as specified in sub-rule (4). 4. The fees payable along with application for advance ruling shall be in accordance with the following table: Table Category of applicant Category of case Fee (1) (2) (3) An applicant referred to in sub-clauses (i) or (ii) or (iia) of clause (b) of section 245N Amount of one or more transaction, entered into or proposed to be undertaken, in respect of which ruling is sought does not exceed ₹ 100 crore. ₹ 2 lacs Amount of one or more transaction, entered into or proposed to be undertaken, in respect of which ruling is sought exceeds ₹ 100 crore but does not exceed ₹ 300 crore. ₹ 5 lacs Amount of one or more transaction, entered into or proposed to be undertaken, in respect of which ruling is sought exceeds ₹ 300 crore. ₹ 10 lacs Any other applicant In all cases ₹ 10000] -------------- Notes:- 1. Inserted vide Notification No. 76/2013 September 24, 2013 2. Substituted vide NOTIFICATION NO. 74/2014, dated 28 th day of November, 2014 , before it was read as, Form of application for obtaining an advance ruling 3. Substituted vide NOTIFICATION NO. 74/2014, dated 28 th day of November, 2014 , before it was read as, (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. 1 [(d) in Form No. 34EA, in respect of an applicant referred to in sub-clause (iiia) of clause (b) of section 245N of the Act.] 4. Inserted vide NOTIFICATION NO. 74/2014, dated 28 th day of November, 2014 . 5. Substituted vide Notification No. 31/2018 dated 13-07-2018 before it was read as sub-clause (iia) of clause (b) 6. Substituted vide Notification No. 31/2018 dated 13-07-2018 before it was read as sub-clause (iii) of clause (b) 7. Substituted vide Notification No. 31/2018 dated 13-07-2018 before it was read as sub-clause (iiia) of clause (b) 8. Omitted vide Notification No. G.S.R. 339(E) dated 05-05-2022 before it was read as, in quadruplicate 9. Substituted vide Notification No. G.S.R. 339(E) dated 05-05-2022 before it was read as, (2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accompanying 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 individual 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. 10. Substituted vide NOTIFICATION NO. 37/2023 dated 12-06-2023 before it was read as, 9 [ (2) The application referred to in sub-rule (1), the verification appended thereto, the annexures to the said application and the statements and documents accompanying the annexures, shall be,- (a) in the case of an individual,- (I) signed digitally, if he is required under these rules to furnish his return of income under digital signature, (i) by the individual himself; or (ii) where, for any unavoidable reason, it is not possible for the individual 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 ; or (II) communicated through his registered e-mail address, in any other case; (b) in the case of a Hindu undivided family,- (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, (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; or (II) communicated through its registered e-mail address, in any other case; (c) in the case of a company, digitally signed,- (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, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, (i) by the managing partner thereof; and (ii) 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 ; (II) communicated through its registered e-mail address, in any other case; (e) in the case of an association of persons, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by any member of the association or the principal officer thereof; or (II) communicated through its registered e-mail address, in any other case; (f) in the case of any other person, (I) signed digitally, if it is required under these rules to furnish his return of income under digital signature, by that person or by some other person competent to act on his behalf; or (II) communicated through his registered e-mail address, in any other case. ]