{"id":199002,"date":"2018-07-25T12:04:29","date_gmt":"2018-07-25T06:34:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=199002"},"modified":"2018-07-25T12:04:29","modified_gmt":"2018-07-25T06:34:29","slug":"cbdt-amends-income-tax-advance-ruling-forms-seeks-unique-number-for-identification-of-non-resident","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/25\/cbdt-amends-income-tax-advance-ruling-forms-seeks-unique-number-for-identification-of-non-resident\/","title":{"rendered":"CBDT amends income tax advance ruling forms, seeks unique number for identification of non-resident"},"content":{"rendered":"

G.S.R. 647(E).- <\/strong>In exercise of the powers conferred by Section 295 read with sub-section (1) of Section 245Q 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:<\/p>\n

1. Short title and commencement. – <\/strong>(1) These rules may be called the Income Tax (7th Amendment) Rules, 2018.<\/p>\n

(2) They shall come into force from the date of their publication in the Official Gazette.<\/p>\n

2. In the Income Tax Rules, 1962,-<\/p>\n

(A) in Rule 44E, in sub-rule (1),-<\/p>\n

(i) in clause (c), for the words, brackets and letters \u201csub-clause (iia) of clause (b)\u201d, the words, brackets and letters \u201citem (III) of sub-clause (A) of clause (b)\u201d shall be substituted;<\/p>\n

(ii) in clause (d), for the words, brackets and letter \u201csub-clause (iii) of clause (b)\u201d, the words, brackets and letters \u201citem (IV) of sub-clause (A) of clause (b)\u201d shall be substituted;<\/p>\n

(iii) in clause (e), for the words, brackets and letters \u201csub-clause (iiia) of clause (b)\u201d, the words, brackets and letters \u201citem (V) of sub-clause (A) of clause (b)\u201d shall be substituted;<\/p>\n

(B) in the Appendix II, –<\/p>\n

(i) in Form 34C, –<\/p>\n

(a) in the heading, for the words \u201cForm of application\u201d, the words \u201cForm of application by a non-resident applicant\u201d shall be substituted;<\/p>\n

(b) after item 13, the following items shall be inserted, namely:<\/p>\n

\u201c14. Taxpayer Registration Number\/Taxpayer Identification Number\/Functional equivalent\/any unique number used for identification by the Government of that country\/specified territory of which applicant claims to be a resident.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
15.<\/strong><\/td>\nParticulars of the Parent Company(-ies) of the applicant:<\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(a) Name of Immediate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(b) Address of Immediate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(c) Country of residence of Immediate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(d) Permanent Account Number of Immediate parent company of applicant (if alloted)<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(e) Taxpayer Registration Number\/Taxpayer Identification Number\/Functional equivalent\/Any unique number used for identification of the Immediate parent company of applicant by the Government of that country\/specified territory of which it claims to be a resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(f) Name of Ultimate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(g) Address of Ultimate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(h) Country of residence of Ultimate parent company of applicant<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(i) Permanent Account Number of Ultimate parent company of applicant (if alloted)<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(j) Taxpayer Registration Number\/Taxpayer Identification Number\/Functional equivalent\/Any unique number used for identification of the Ultimate parent company of applicant by the Government of that country\/specified territory of which it claims to be a resident\u201d;<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(ii) in Form 34D, for item 5, the following item shall be substituted, namely:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u201c5.<\/b><\/strong><\/td>\nParticular(s) of the non-resident with whom the transaction is undertaken or proposed to be undertaken<\/b><\/strong><\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(a) Name of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(b) Address of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(c) Telephone and Fax Number of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(d) Permanent Account Number of the non-resident (if alloted)<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(e) Taxpayer Registration Number\/ Taxpayer Identification Number\/Functional equivalent\/ Any unique number used for identification of the non-resident by the Government of that country\/specified territory of which it claims to be a resident.<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(f) Name of Immediate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(g) Address of Immediate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(h) Country of residence of Immediate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(i) Permanent Account Number of Immediate parent company of the non-resident (if alloted)<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(j) Taxpayer Registration Number\/Taxpayer Identification Number\/Functional equivalent\/ Any unique number used for identification of the Immediate parent company of the non-resident by the Government of that country\/specified territory of which it claims to be a resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(k) Name of Ultimate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(l) Address of Ultimate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(m) Country of residence of Ultimate parent company of the non-resident<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(n) Permanent Account Number of Ultimate parent company of the non-resident (if alloted)<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n(o) Taxpayer Registration Number\/Taxpayer Identification Number\/Functional equivalent\/Any unique number used for identification of the Ultimate parent company of the non-resident by the Government of that country\/specified territory of which it claims to be a resident\u201d;<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(iii) in Form 34DA, in the heading, for the word, figures, brackets and letters \u201cSection 245N(b)(iia)\u201d, the word, figures, brackets and letters \u201cSection 245N(b)(A)(III)\u201d shall be substituted.<\/p>\n

[Notification No. 31\/2018\/F.No. 370142\/34\/2016-TPL(Part)]<\/p>\n

Note:<\/strong> The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended vide notification number S.O. No. 2087(E), dated the 24th May, 2018.<\/p>\n

[Notification No. 31\/2018-Income Tax]<\/p>\n

Central Board of Direct Taxes<\/p>\n

\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R. 647(E).- In exercise of the powers conferred by Section 295 read with sub-section (1) of Section 245Q of the Income Tax <\/p>\n","protected":false},"author":91,"featured_media":52961,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[31151,2592,31150,16471],"class_list":["post-199002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-advance-ruling-forms","tag-Income_Tax","tag-income-tax-7th-amendment-rules","tag-non-resident"],"yoast_head":"\nCBDT amends income tax advance ruling forms, seeks unique number for identification of non-resident | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Income Tax ( 26th Amendment) Rules, 2016 notified","author":"Saba","date":"October 13, 2016","format":false,"excerpt":"S.O. 3160(E).\u2014 In exercise of the powers conferred by Section 139A and Section 285BA, read with 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:\u2014 1. (1) These\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":294534,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/14\/cbdt-revises-forms-relating-advance-rulings-legal-news\/","url_meta":{"origin":199002,"position":1},"title":"CBDT revises Forms relating to Advance Ruling under Section 245 Q (1) of Income-tax Act, 1961","author":"Kriti","date":"June 14, 2023","format":false,"excerpt":"On 12-6-2023, the Ministry of Finance issued the Income-tax (Ninth Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (\u2018IT Rules\u2019). The provisions came into effect on 12-6-2023. Key Points: Rule 44-E relates to Application for obtaining an advance ruling under which sub-rule (2) has been revised. Earlier, the application,\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"ministry of finance","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/ministry-of-finance.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":247842,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/04\/income-tax-14th-amendment-rules-2021\/","url_meta":{"origin":199002,"position":2},"title":"Income-tax (14th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"May 4, 2021","format":false,"excerpt":"The Central Board of Direct Taxes makes the Income-tax (14th Amendment) Rules, 2021 to amend the Income-tax Rules, 1962. In the Income-tax Rules, 1962, the following sub rule shall be inserted in rule 114AAB relating to Class or classes of person to whom provisions of section 139A shall not apply.\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":259394,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/31\/income-tax-35th-amendment-rules-2021\/","url_meta":{"origin":199002,"position":3},"title":"Income-tax (35th Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 31, 2021","format":false,"excerpt":"On December 29, 2021, the Central Board of Direct Taxes notified\u00a0Income-tax (35th Amendment) Rules, 2021 to amend the Income-tax Rules,1962. Key amendment: In the Income-tax Rules, 1962, the following rule shall be inserted, namely:\u2013 16DD. Form of particulars to be furnished along with return of income for claiming deduction under\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":85621,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/15\/the-income-tax-29th-amendment-rules-2016-notified\/","url_meta":{"origin":199002,"position":4},"title":"The Income Tax (29th Amendment) Rules, 2016, notified","author":"Saba","date":"November 15, 2016","format":false,"excerpt":"S.O. 3399(E).\u2014In exercise of the powers conferred by Section 32, Section 115BA and 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) These rules may be called\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":219278,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/09\/08\/cbdt-notifies-income-tax-6th-amendment-rules-2019-to-amend-income-tax-rules-1962\/","url_meta":{"origin":199002,"position":5},"title":"CBDT Notifies — Income-tax (6th Amendment) Rules, 2019 to amend Income-Tax Rules, 1962","author":"Bhumika Indulia","date":"September 8, 2019","format":false,"excerpt":"S.O. 3215(E).\u2014In exercise of the powers conferred by the first proviso to clause (23 C) of sub-section (1) of Section 10 and clause (vi) of sub-section (5) of Section 80G read with Section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/199002","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=199002"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/199002\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52961"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=199002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=199002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=199002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}