Income Tax Department

Ministry of Finance, Government of India

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Section 383

Application for advance ruling

Section

Section Number

383

Chapter

CHAPTER XVIII - Appeals revisions and alternate dispute resolutions

Act

Income-tax Act, 2025

Year

2026

Application for advance ruling

Application for advance ruling.

383. (1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as may be prescribed, stating the question on which the advance ruling is sought.

(2) The application shall be accompanied by a fee, as may be prescribed.

(3) An applicant may withdraw an application within thirty days from the date of the application.

Footnotes