Rules and Forms for application by a non-resident applicant for obtaining an advance ruling under section 245Q(1) of the Income-tax Act has been modified. [Rule 44E, Rule 44F and FORM No. 34C to FORM No. 34EA]

Rule 44E, Rule 44E and FORM No. 34C to FORM No. 34EA  has been substituted,


Notification No. 37/2023 dated 12.06.2023

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