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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part 2. = Advance rulings Chapters List This

Advance rulings - Income Tax Bill, 2025

Chapter: XVIII
APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
Part: 2.
Advance rulings
Clause 380 : Interpretation.

       Clause 380 of the Bill seeks to define certain expressions used in the context of Advance Rulings.....
Clause 381 : Board for Advance Rulings.

       Clause 381 of the Bill provides for constitution of Board for Advance Rulings.....
Clause 382 : Vacancies, etc., not to invalidate proceedings.

       Clause 382 of the Bill seeks to deal with proceedings in case of vacancies in the Board for Advance Rulings.....
Clause 383 : Application for advance ruling.

       Clause 383 of the Bill provides for filing of application before the Board for Advance Rulings.....
Clause 384 : Procedure on receipt of application.

       Clause 384 of the Bill seeks to provide for procedure to process the application made for advance rulings.....
Clause 385 : Appellate authority not to proceed in certain cases.

       Clause 385 of the Bill seeks to provide that certain authorities not to proceed to decide in certain cases where application ....
Clause 386 : Advance ruling to be void in certain circumstances.

       Clause 386 of the Bill seeks to provide that advance ruling to be void in certain circumstances.....
Clause 387 : Powers of the Board for Advance Rulings.

       Clause 387 of the Bill seeks to provide for powers of the Board for Advance Rulings.....
Clause 388 : Procedure of Board for Advance Rulings.

       Clause 388 of the Bill seeks to empower the Board for Advance Rulings to regulate its own procedure.....
Clause 389 : Appeal.

       Clause 389 of the Bill provides for appeal to High Court on the rulings pronounced by the Board for Advance Rulings.....
 

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