Form 34C – Application for Advance Rulings (Applicable for non-residents)

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This form should be filled by non-residents for making application to Authority for Advance Ruling under Income Tax Act, 1961. It contains two Annexures.

Annexure-I is for “Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required”.

Annexure-II is for “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”.

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