Right to withdraw application for advance ruling when Board has not issued order, permitting applicant to halt proceedings. The amendment to section 245Q(4) provides that an applicant may, in writing, request the Board for Advance Rulings that a transferred application not be ... Summary
Right to withdraw application for advance ruling when Board has not issued order, permitting applicant to halt proceedings.
The amendment to section 245Q(4) provides that an applicant may, in writing, request the Board for Advance Rulings that a transferred application not be proceeded with if, up to the date of such request, the Board has not passed an order under section 245R(2); the request is subject to the time limit specified in the proviso.
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