Income-tax (Twelfth Amendment) Rules, 2022

The Central Board of Direct Taxes vide notification dated 5th May, 2022 has issued the Income-tax (Twelfth Amendment) Rules, 2022. The amendment has revised FORM No. 34C, FORM No. 34D, FORM No.34E and FORM No. 34EA. These are the Forms of application filed by non-resident applicants and other prescribed class of persons for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961.

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