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Core Purpose

Corrigendum to Income-tax Notification No. 53/2023 inserting the omitted Annexure II (statement of the applicant's interpretation of law or facts for advance ruling) after Annexure I to Form No. 34E.

Detailed Summary

Corrigendum G.S.R. 546(E), dated 26th July 2023, issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, corrects notification G.S.R. 432(E) dated 12th June 2023 (Notification No. 53/2023, F. No. 370142/62/2021-TPL (Part-III)) relating to Income-tax; it states that in the English version, at page 39, Annexure II was inadvertently omitted after Annexure I to Form No. 34E, and inserts the missing Annexure II, titled "Statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the question(s) on which advance ruling is required," to be signed and dated by the applicant.

Full Text

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications , Delhi -110054. EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DI RECT TAXES) CORRIGENDUM New Delhi, the 26th July, 2023 INCOME -TAX G.S.R. 546(E).—In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, published in the Gazette of India, Extraordinary, Part -II, Section 3, sub - section (i), vide G.S.R. 432(E) dated the 12th June, 2023: –– (i) in the English ve rsion, at page number 39, after Annexure I to Form No. 34E, Annexure -II is missing. The following shall be inserted: - “ ANNEXURE II Statement containing the applicant’s interpretation of law or facts, as the case may be, in respect of the question(s) on wh ich advance ruling is required .................................................................................................... .................................................................................................... ....................... ........... Place ................. Signed Date.................. (Applicant) ” [Notification No. 53/2023 (F.No. 370142/62/2021 -TPL (Part -III)] No. 432] NEW DELHI, WEDNES DAY, JULY 26, 2023/ SHRAVANA 4, 1945 CG-DL-E-26072023-247618

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