The Central Board of Direct Taxes (CBDT) has issued the Income-tax (Twelfth Amendment) Rules, 2022 to further amend the Income-tax Rules, 1962 as follow:
• In rule 44E which specifies Application for obtaining an advance ruling, sub-rule (2) has been substituted, as follow:
“(2) The application referred to in sub-rule (1), the verification, the annexures and the statements and documents accompanying the annexures of the application, shall be sign and verify as under:
The person signing the application as specified in column 4 of above table holds a valid power of attorney to do so, which shall be attached to the application;
Further, FORM No. 34C, 34D, 34DA, 34E, 34EA which specifies Form of application for obtaining an advance ruling under section 245Q(1) of the Income-tax Act, 1961 has been substituted.