Power to treat advance ruling applications as withdrawn permits administrative rejection within a limited transitional window. The amendment empowers the Board for Advance Rulings to, by order, reject an application received under the proviso to sub-section (4) of section 245Q as withdrawn if that rejection is made on or before 31 December 2024, effective 1 October 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to treat advance ruling applications as withdrawn permits administrative rejection within a limited transitional window.
The amendment empowers the Board for Advance Rulings to, by order, reject an application received under the proviso to sub-section (4) of section 245Q as withdrawn if that rejection is made on or before 31 December 2024, effective 1 October 2024.
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