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of <h1>Advance Ruling Under Income Tax Act Can Be Voided If Obtained Through Fraud or Misrepresentation</h1> Where an advance ruling obtained under the Income-tax Act, 1961 is found by the Authority or Board for Advance Rulings to have been secured through fraud or misrepresentation of facts, the ruling may be declared void ab initio. Upon such declaration, all provisions of the Act apply to the applicant as if the ruling had never been made, excluding the period from the date of the ruling to the date of the order. The order declaring the ruling void must be communicated to the applicant and the relevant tax authorities. The section also provides for substitution of the Authority by the Board for Advance Rulings as notified by the Central Government.
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