799/CBDT.

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..... matters not covered by the provision of Section 195, either the Indian participant or the foreign participant in the collaboration, could furnish the full facts and the terms of the agreement to the Commissioner of Income-tax concerned or the Central Board of Direct Taxes and seek a ruling. The IT Act does not contain any provision for advance official rulings being given either by the Commission .....

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..... hereafter give any advance rulings in individual cases. Board's Instructions No.37 of 1969 may be treated as having been modified to this extent. 3. This may be brought to the notice of all officers in each charge. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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