CBDT has notified the Income-tax (7th Amendment) Rules, 2018 which shall come into force from the date of their publication in the Official Gazette.
CBDT amends Forms for advance ruling and seeks unique number for identification of non-resident for all advance ruling.
The Central Board of Direct Taxes (CBDT) has released final notification amending Rule 44E of the Income-tax Rules, 1962 and Form 34C, 34D, 34DA as per Base Erosion and Profit Shifting (BEPS) Action 5.
The new Forms 34C & 34D seek unique number used for identification of non-resident and it could be Taxpayer Registration Number / Taxpayer Identification Number/ Functional equivalent / Any unique number used for identification by the Government of that country / specified territory of which applicant claims to be a resident.
CBDT amends Forms for advance ruling and seeks unique number for identification of non-resident for all advance ruling.
The Central Board of Direct Taxes (CBDT) has released final notification amending Rule 44E of the Income-tax Rules, 1962 and Form 34C, 34D, 34DA as per Base Erosion and Profit Shifting (BEPS) Action 5.
The new Forms 34C & 34D seek unique number used for identification of non-resident and it could be Taxpayer Registration Number / Taxpayer Identification Number/ Functional equivalent / Any unique number used for identification by the Government of that country / specified territory of which applicant claims to be a resident.
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