The Central Board of Direct Taxes (CBDT) has notified Income-tax (Twelfth Amendment) Rules, 2022. The amendment has also 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)…
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