Income Tax Department

Ministry of Finance, Government of India

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Section 388

Procedure of Board for Advance Rulings

Section

Section Number

388

Chapter

CHAPTER XVIII - Appeals revisions and alternate dispute resolutions

Act

Income-tax Act, 2025

Year

2026

Procedure of Board for Advance Rulings

Procedure of Board for Advance Rulings.

388. The Board for Advance Rulings shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

Footnotes