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102120000000091411 2025-11-01 245N Definitions Content Definitions CHAPTER XIX-B...ADVANCE RULINGS Definitions....

application,— Item number Spacer Provision text (i)   is already pending before any income-tax...to a transaction or issue which is designed prima...

Applicability of advance ruling . 245S. (1) The advance ruling pronounced by the Authority under...been sought; and (c)   on the Principal Commissioner or Commissioner, and...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

this Chapter or under Chapter V of the Customs Act, 1962 (52 of 1962) or under Chapter...IIIA of the Central Excise...

for the purpose of exercising its powers, have all the powers of a civil court under...S.O. 2790(E), dated 16-7-2024, now read as Act No. 46 of...

as "Authority for Advance Rulings": Provided that the Authority shall cease to act...as an Authority for Advance Rulings for the purposes of Chapter V of the Customs...

Principal Commissioner or Commissioner or otherwise, that an advance ruling pronounced under...declare such ruling to be void ab initio and thereupon all the provisions of...

The Central Government may, for the purposes of giving effect to the scheme made under...notification in the Official Gazette, direct that any of the provisions of this...

regulate its own procedure in all matters arising out of the exercise of its powers under...this Act: Provided that nothing contained in this...

Notwithstanding anything contained in this Act, the qualifications, appointment,..., 2017, shall be governed by the provisions of section 184 of that...

more Boards for Advance Rulings, as may be necessary, for giving advance rulings under

102120000000091415 2025-11-01 245P Vacancies, etc , not to invalidate proceedings Content Vacancies, etc , not to invalidate proceedings Vacancies, etc., not to invalidate proceedings. 245P. (1) No...

CMS 1.0 102120000000014823 2025-11-01 245N Definitions [] Definitions 38 [CHAPTER...XIX-B ADVANCE RULINGS Definitions....

( a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and ( c) on the Commissioner, and the...

to it by the Commissioner or otherwise, that an advance ruling pronounced by it under...declare such ruling to be void ab initio and thereupon all the provisions of this...

39b its own procedure in all matters arising out of the exercise of its powers under...this Act.] 39b.

which is pending before any income-tax authority or the Appellate Tribunal and such...the Authority in relation to an assessment which is pending...

which is pending before any income-tax authority or the Appellate Tribunal and such...the Authority in relation to an assessment which is pending...

which is pending before any income-tax authority or the Appellate Tribunal and such...the Authority in relation to an assessment which is pending...

for the purpose of exercising its powers, have all the powers of a civil court under...of Civil Procedure, 1908 (5 of 1908) as are referred to in section 131 of this...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

CMS 1.0 102120000000016080 2025-11-01 245N Definitions [] Definitions 16 Chapter...XIX-B advance ruling Definitions....

CMS 1.0 102120000000015443 2025-11-01 245N Definitions [] Definitions 16 [CHAPTER...XIX-B ADVANCE RULINGS Definitions....

CMS 1.0 102120000000014215 2025-11-01 245N Definitions [] Definitions 92 [Chapter...XIX-B Advance rulings Definitions....

CMS 1.0 102120000000013004 2025-11-01 245N Definitions [] Definitions 83 [Chapter...XIX-B Advance rulings Definitions....

CMS 1.0 102120000000012413 2025-11-01 245N Definitions [] Definitions 40a [Chapter...XIX-B Advance Rulings Definitions....

CMS 1.0 102120000000013610 2025-11-01 245N Definitions [] Definitions 89 [Chapter...XIX-B Advance Rulings Definitions....

(1) An applicant desirous of obtaining an advance ruling under this Chapter may

raised in the application,— (i) is already pending before any income-tax...to a transaction or issue which is designed prima...

to a transaction or issue which is designed prima facie for the avoidance of income-tax...the application,— (a) is already pending in the...

to a transaction or issue which is designed prima facie for the avoidance of income-tax...the application,— (a) is already pending in the...

( a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

( a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...Inserted by the Finance (No. 2)...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue...respect to which an application has been made by an...

( a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

application,— (a) is already pending in his case before any income-tax...relates to a transaction which is designed prima facie...

( a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

(a) is already pending in the applicant’s case before any income-tax...relates to a transaction which is designed prima facie for the...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and ( c) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R...ruling had been sought; and ( c) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and ( c) on the Commissioner, and the...

Applicability of advance ruling. 245S. (1) The advance ruling pronounced by the Authority under...relation to which the ruling had been sought; and (c) on the Commissioner,...

(1) The advance ruling pronounced by the Authority under section 245R shall be...the ruling had been sought; and (c ) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...the ruling had been sought; and (c ) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and ( c) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and (c) on the Commissioner, and the...

(1) The advance ruling pronounced by the Authority under section 245R shall be...ruling had been sought; and (c) on the Commissioner, and the...

Revenue Service who is qualified to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...

Revenue Service who is quali­fied to be a member of the Central Board of Direct Taxes...as may be necessary for the efficient exercise of the powers of the Authority...