Form 34EA

Relevant Statute

• 245Q of the Income-tax Act, 1961
• 245N of the Income-tax Act, 1961
• Rule 44E of the Income-tax Rules, 1962

Legal Provision:

• Form No. 34EA is used to apply to the Board for Advance Rulings under Chapter XIX-B for a determination on whether a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement under Chapter X-A.
• The application must be accompanied by a fee of Rs. 10,000 along with proof of payment.

Applicable for:

• Any person(resident or non-resident)

Effective from:

• Form 34EA was substituted by the IT (Ninth Amdt.) Rules, 2023, w.e.f. 12-6-2023. Earlier, Form No. 34EA was introduced by the IT (Eighteenth Amdt.) Rules, 2013, w.e.f. 1-4-2015

Pre-requisite while filing the form:

• Not applicable

Due date:

• Not applicable

How to file it

• Form No. 34EA is to be filed online at https://www.incometax.gov.in/iec/foportal/