March 6, 2018

Section – 245V : Procedure of Authority

245V. The Authority shall, subject to the provisions of this Chapter, have power to regulate […]
March 6, 2018

Section – 245U : Powers of the Authority

245U. (1) The Authority shall, for the purpose of exercising its powers, have all the […]
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 […]
March 6, 2018

Section – 245S : Applicability of advance ruling

245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding […]
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 […]
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 […]
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 […]
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 […]
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 […]
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