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Income-tax (Thirteenth Amendment) Rules, 2000 - S.O. 726 (E) - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 11457 New Delhi, the 3 rd August, 2000 INCOME-TAX S.O. 726 (E) .- In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (Thirteenth Amendment) Rules, 2000 (2) They shall come into force on the date of their publication in the Official Gazette 2. In Income-tax Rules, 1962 (a) in rule 44E, in sub-rule (1), for clauses (b) and (c), the following clauses shall be substituted, namely:- (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 Central Government in exercise of the powers conferred by sub-clause (iii) of clause (b) of section 245N (b) in Appendix II, - I. IN FORM NO 34D,- (i) in the opening portion for the heading below FORM No. 34D the following heading shall be substituted, namely:- Form of application by a resident applicant seeking advance ruling under section 245Q (1) of the Income-tax Act, 1961 in relation to a transaction undertaken or proposed to be undertaken by him with a non-resident ; (ii) in item 7, the words the tax liability of a non-resident arising out of shall be omitted ; (iii) in the Verification, for the words ending with application and verify it , the following words shall be inserted, namely:- 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 income-tax authority, the Appellate Tribunal or any Court . II. in Form No. 34E (i) in item 5, for the words, or the Tribunal , the words, or the Tribunal wherever applicable , shall be added; (ii) in the Verification, for the words ending with the words application and verify it , the following words' shall be inserted, namely:- 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 , (III) in the Notes portion, for item 6 and the entries relating thereto, the following shall be substituted, namely:- 6, Regarding item No. 7, the question(s) of law and fact raised should be precise and should directly relate to the computation of total income''. [F. No. 142/37/2000-TPL] AKHILESH RANJAN, Dy. Secy.
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