CBDT Eliminates the Mandatory Digital Signing Requirement for Advance Ruling Applications

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  • Last Updated on 14 June, 2023

Digital Signing for Advance Ruling Applications

G.S.R. 432(E) dated 12-06-2023

The Central Board of Direct Taxes (CBDT) amends Rule 44E of the Income Tax Rules, 1962 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. Further, Form 34C, 34D, 34DA, 34E and 34EA are also amended accordingly.

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