Advance ruling definitions centralise electronic procedures and algorithmic case allocation for tax ruling applications. Definitions set the operative terms for the e-Advance Rulings Scheme, linking core terms to the Income-tax Act and IT Act. They define applicants, ... Summary
Advance ruling definitions centralise electronic procedures and algorithmic case allocation for tax ruling applications.
Definitions set the operative terms for the e-Advance Rulings Scheme, linking core terms to the Income-tax Act and IT Act. They define applicants, authorised representatives, Board and Secretary roles, electronic record and mode, digital signature, computer resource/system, designated portal, registered e-mail address sources, video conferencing, and an automated allocation system for randomised case assignment.
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