March 6, 2018

Section – 245V : Procedure of Authority

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 […]
March 6, 2018

Section – 245U : Powers of the Authority

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, […]
March 6, 2018

Section – 245T : Advance ruling to be void in certain circumstances

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 […]
March 6, 2018

Section – 245S : Applicability of advance ruling

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 […]
March 6, 2018

Section – 245RR : Appellate authority not to proceed in certain cases

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, […]
March 6, 2018

Section – 245R : Procedure on receipt of application

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, […]
March 6, 2018

Section – 245Q : Application for advance ruling

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 […]
March 6, 2018

Section – 245P : Vacancies, etc., not to invalidate proceedings

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 […]
March 6, 2018

Section – 245O : Authority for Advance Rulings

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 […]

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