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Date: 26-Jul-2023 Category: Extra Ordinary State: Union Government Country: India

Corrigendum (Notification No. 53/2023)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification is a corrigendum to a previous notification G.S.R. 432(E) dated June 12, 2023, concerning Income-tax regulations.
  • The corrigendum addresses a missing Annexure II in the English version of the gazette.

Key Changes

  • The notification G.S.R. 546(E) issued on July 26, 2023, inserts the missing Annexure II after Annexure I to Form No. 34E in the English version of the original notification G.S.R. 432(E) dated June 12, 2023.
  • Annexure II is a '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'.
  • The Annexure includes a space for the applicant's signature, date, and place.

Impact Analysis

Stakeholders Affected

  • The Income Tax Department, specifically officers processing advance ruling applications, will use the updated form.

Suggested Action Items

  • The Income Tax Department should update its internal guidelines and forms to reflect the inclusion of Annexure II.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government ministry responsible for issuing the notification. Central Board of Direct Taxes (CBDT): The body within the Department of Revenue responsible for direct tax matters and issuing the notification. G.S.R. 432(E): The original notification dated June 12, 2023, which is being corrected by this corrigendum. G.S.R. 546(E): The current corrigendum notification issued on July 26, 2023. Form No. 34E: The form related to advance ruling applications, which now requires Annexure II.
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See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एल.-अ.-26072023-247618 xxxGIDExxx CG-DL-E-26072023-247618 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 432] नई दिल्ली, बुधवार, िुलाई 26, 2023/श्रावण 4, 1945 No. 432] NEW DELHI, WEDNESDAY, JULY 26, 2023/SHRAVANA 4, 1945 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT 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 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. 4816 GI/2023 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.

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