Case law › Notifications › 2023 › Notification No. 53/2023 [F.No. 370142/62/2021-TPL (Part-III)] / SO GSR 546(E)

Notification 26 July 2023

Notification No. 53/2023 [F.No. 370142/62/2021-TPL (Part-III)] / SO GSR 546(E)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

What this is

Notification No. 53/2023 [F.No. 370142/62/2021-TPL (Part-III)] / SO GSR 546(E) was published on 26 July 2023. Its subject is Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064.

What it does

A corrigendum to the notification published vide G.S.R. 432(E) dated 12 June 2023. In the English version, at page 39, Annexure II to Form No. 34E was missing, and the corrigendum inserts it. The inserted Annexure II is a statement containing the applicant's interpretation of law or facts, as the case may be, in respect of the question or questions on which an advance ruling is required, to be signed and dated by the applicant with the place stated.

Who it reaches

Applicants seeking an advance ruling who file Form No. 34E
Counsel and advisers drafting advance ruling applications
The authority receiving and processing Form No. 34E

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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.
रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण् ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
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, subsection (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.
सं. 432] नई दिल्ली, बुधवार, िुलाई 26, 2023/श्रावण 4, 1945
No. 432] NEW DELHI, WEDNESDAY, JULY 26, 2023/SHRAVANA 4, 1945
सी.जी.-डी.एल.-अ.-26072023-247618
CG-DL-E-26072023-247618

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Forms it touches. Form No. 34E

From when

26 July 2023.

What to watch

The corrigendum is dated 26 July 2023 and gives no separate commencement date; it repairs the parent notification of 12 June 2023 as published.
The omission was in the English version only, so the Hindi version of the parent notification is not touched.
An application on Form No. 34E is now incomplete unless Annexure II setting out the applicant's own interpretation of the law or facts accompanies it.
Annexure II is a free-text statement rather than a tabulated schedule; it must be signed by the applicant.

Where you meet it

In preparing and filing Form No. 34E for an advance ruling, where Annexure II must now be annexed alongside Annexure I.

What it names

Forms it names. Form No. 34E

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 55/2023 [F.No.300196/6/2021-ITA-I] / SO 3441(E) · Notification No. 52/2023 [F.No. 275/17/2023-IT(B)] / SO 3254(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.