FORM NO. 34D
[See rule 44E]
Form of application by a person seeking advance ruling under section 245Q(1) of the
Income-tax Act, 1961 in relation to the tax liability of a non-resident
arising out of a transaction undertaken or proposed to be undertaken
(PLEASE READ THE NOTES CAREFULLY BEFORE FILLING THIS FORM)
BEFORE THE AUTHORITY FOR ADVANCE RULINGS
Application No. …………. of ……….….
1. Full name and address of the applicant with telephone and Fax Number
2. Status
3. Commissioner and Assessing Officer having jurisdiction over the applicant
4. Permanent Account Number
5. Name, address, telephone/fax number of the non-resident with
whom the transaction is undertaken or proposed to be undertaken
6. Basis of claim that the person referred to in serial number 5
with whom the transaction undertaken or
proposed to be undertaken is a non-resident
7. Question of law or fact relating to the tax liability of a non-resident
arising out of a transaction undertaken or proposed to be undertaken on
which the advance ruling is required
8. Statement of the relent facts having a bearing on the
aforesaid question(s)
9. Statement containing the applicant’s interpretation of
law or facts, as the case may be, in respect of the aforesaid question(s)
10. List of documents/statements attached
11. Particulars of account payee demand draft accompanying the application
…….………..………
Signed
(Applicant)
Verification
I, ……………(name in full and in block letters)..………….. son/daughter/wife of ……………………. do
hereby solemnly declare that to the best of my knowledge and belief what is stated above and in
the annexure(s), including the documents accompanying such annexure(s), is correct and complete.
I further declare that I am making this application in my capacity as ………………………………………..
( d e si g na ti o n)
and that I am competent to make this application and verify it.
Verified today the ………………. Day of ……………….
Place ………………….
…….………..………
Signed
(Applicant)
Annexure I
Statement of the relevant facts having a bearing on the
question(s) on which the advance ruling is required
Place ……………….
…….………..………
Date ……………….
Signed
(Applicant)
Annexure II
Statement containing the applicant’s interpretation of law
or facts, as the case may be, in respect of the question(s)
on which advance ruling is required
Place ……………….
…….………..………
Date ……………….
Signed
(Applicant)