CBDT: Proposes amendment to AAR-forms for implementing BEPS Action 5 on tax-rulings exchange

Apr 10,2018

CBDT issues draft notification proposing amendment to Rule 44E (relating to application for obtaining an advance ruling) and related Forms 34C, 34D and 34DA, for improving transparency in relation to tax rulings as per BEPS Action 5; Proposed modified forms seek details of non-resident's immediate and ultimate parent company, such as name, address, country of the residence and taxpayer identification number issued by country of residence; Also, consequential amend...

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