Manner of disposal of application for advance ruling under Income Tax Act, 1961

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..... 13-6-2023 - Notification No. 38/2023 - Dated: 12-6-2023 - Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023 Section 245R - The Ministry of Finance has issued a notification regarding amendments to the e-advance rulings Sc .....

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..... ne Member from another Board for Advance Rulings, and the majority opinion will prevail in deciding the point or points of disagreement. Full Text : Notification No. 38/2023 - Dated: 12-6-2023 - Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings .....

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