March 6, 2018
Published by Law@HostBooks at March 6, 2018
245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245U. (1) The Authority shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245T. (1) Where the Authority finds, on a representation made to it by the Principal Commissioner or Commissioner or otherwise, that an advance ruling pronounced by it under sub-section (6) […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding only— (a) on the applicant who had sought it; (b) in respect of the transaction […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245R. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Principal Commissioner or Commissioner and, if necessary, call upon him to […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245Q. (1) An applicant desirous of obtaining an advance ruling under this Chapter 17[or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter IIIA of […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245P. No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
245-O. (1) The Central Government shall constitute an Authority for giving advance rulings, to be known as “Authority for Advance Rulings”. (2) The Authority shall consist of a Chairman and […]
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