CBDT mandates Digitally Signed Advance Ruling Applications under Income Tax
The CBDT vide Notification No. 37/2023 dated June 12, 2023 has issued amendments in Rule 44E of the Income Tax Rules, 1962 (“the IT Rules”) wherein the applicants seeking advance ruling can furnish signed or digitally signed applications to the Secretary of Board for Advance Rulings by electronic mail.
Earlier, the persons who were required to digitally sign their returns of income were mandatorily required to furnish the application for advance ruling under digital signature.
Additionally, corresponding amendments have been made to Form 34C, 34D, 34DA, 34E, and 34EA.