Section – 245R : Procedure on receipt of application
March 6, 2018
Section – 245S : Applicability of advance ruling
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, being a resident, under sub-section (1) of section 245Q.

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