Central Board of Direct Taxes have released a corrigendum notification, No. 53/2023-Income Tax, on 26th July 2023. This notification aims to correct an oversight in Notification No. 37/2023-Income Tax, dated 12th June 2023, by inserting Annexure-II to Form No. 34E.
In the original notification, Annexure-II was inadvertently missing in the English version at page number 39 of Form No. 34E. To rectify this, the corrigendum notification, No. 53/2023-Income Tax, includes the insertion of Annexure-II, which contains the applicant’s interpretation of law or facts, as required for advance ruling.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 53/2023-Income Tax | Dated: 26th July, 2023
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 version, 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 which advance ruling is required
…………………………………………………………………….
…………………………………………………………………….
……………………………………….
Place……………….
Signed Date……………….
(Applicant)
”
[Notification No. 53/2023 (F.No. 370142/62/2021-TPL (Part-III)]
RAMAN CHOPRA, Jt. Secy.
