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🔎 Acts & Rules - Adv. Search ❯
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          Advance Ruling Applications Halt Appellate Decisions Under Section 383(1) of Income Tax Bill 2025 to Prevent Parallel Proceedings.

          Appellate authorities and the Appellate Tribunal are restricted from deciding any issue that has been applied for by a resident applicant under section 383(1) of the Income Tax Bill, 2025. This provision ensures that once an application for advance ruling is submitted, the relevant authorities must refrain from proceeding with related decisions, thereby preventing parallel proceedings and ensuring a streamlined process for addressing the applicant's issues.

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