The Central Board of Direct Taxes and Customs (CBDT) has liberalized the signing requirement for Advance Ruling applications.The CBDT has notified the Income-tax (Ninth Amendment) Rules, 2023, by which it has amended Rule 44E of the Income Tax Rules, 1962.As per the amended Rule 44E of the Income Tax Rules of 1962, applicants seeking advance rulings may send their applications to the Secretary...
The Central Board of Direct Taxes and Customs (CBDT) has liberalized the signing requirement for Advance Ruling applications.
The CBDT has notified the Income-tax (Ninth Amendment) Rules, 2023, by which it has amended Rule 44E of the Income Tax Rules, 1962.
As per the amended Rule 44E of the Income Tax Rules of 1962, applicants seeking advance rulings may send their applications to the Secretary of the Board for Advance Rulings via electronic mail with their signatures or digital signatures.
Prior to this notification, it was mandatory for those who had to digitally sign their income tax returns to also submit an application for an advance ruling using a digital signature.
The CBDT has amended Forms 34C, 34D, 34DA, 34E, and 34EA.
Notification No. 37/2023
Date: 12/06/2023
Click Here To Read The Notification