Application to advance ruling, Central Excise

[SACHIN SHAH]

Sir,

 

In which case we will give application at Advance rulling , please brief advace ruling procedure & when need .

Sachin

Posts / Replies

[Surender Gupta]

Chapter No. XIX B of the Income tax Act, provides provisions for Advance rulings.  Section 245N of the Act provides the meaning of advance ruling and person (an applicant) who can file advance ruling application.