Law relating to advance ruling in India

Income Tax Rules, 1962 (Rules 44E)

Definitions
Form of application for obtaining an advance ruling.

44E. [(1) An application for obtaining an advance ruling under sub-section (1) of section 245Q shall be made in quadruplicate,--

in Form No. 34D in respect of a non-resident application;
in Form No. 34D in respect of a person seeking advance ruling in relation to the tax liability of a non-resident arising out of transaction undertaken or proposed to be undertaken by him with a non-resident; and
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 powers conferred by sub-clause (ii) of clause (b) of section 245N,
and shall be verified in the manner indicated therein.
(2) The application referred to in sub-rule (1), the verification appended thereto, the annexure to the said application and the statements and documents accompanying it, shall be signed, -

in the case of an individual, --
by the individual himself;
where, for any unavoidable reason, it is not possible for the individual to sign the application, by any person duly authorized by him in this behalf:
Provided that in a case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the individual to do so, which shall be attached to the application;

in the case of a Hindu undivided family,--
by the karta thereof, and
where, for any unavoidable reason, it is not possible for the karta to sign the application, by any other adult member of such family;

in the case of a company,--
by the Managing Director thereof, or where for any unavoidable reason such Managing Director is not able to sign and verify the application, or where there is no Managing Director, by any Director thereof;
where, for any unavoidable reason, it is not possible for the Managing Director or the Director to sign the application, by any person duly authorized by the company in this behalf:

Provided that in the case referred to in sub-clause (ii), the person signing the application holds a valid power of attorney from the company to do so, which shall be attached to the application; in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the application or where there is no managing partner as such, by any partner thereof, not being a minor;
in the case of an association of persons, by any member of the association or the principal officer thereof; and in the case of any other person, by that person or by some person competent to act on his behalf.

Certification of copies of the advance rulings pronounced by the Authority