CBDT notifies Rules & Forms for obtaining an advance ruling in Income Tax

Central Board of Direct Taxes (CBDT) vide notification number G.S.R. 339(E) dated 5th May, 2022 has notified Income-tax (Twelfth Amendment) Rules, 2022.

Through this notification CBDT has notified FORM No. 34C, FORM No. 34D, FORM No. 34DA (Forms of application by a non-resident applicant), and FORM No. 34E (Form of application by a person falling within such class or category of persons as notified by Central Government in exercise of powers conferred for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961).

The income tax Department has also notified FORM No. 34EA for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961.

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