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<h1>Advance rulings explained: who can apply and what tax issues the Board for Advance Rulings will decide</h1> For this Chapter, 'advance ruling' is defined as determinations by the Board for Advance Rulings concerning tax consequences of transactions: for non-resident applicants, for tax liability of a non-resident arising from a resident's transaction, for a resident's tax liability from their transaction, for computation of total income issues pending before tax authorities or the Appellate Tribunal, and for whether a proposed arrangement is an impermissible avoidance arrangement. 'Applicant' identifies categories of residents or non-residents eligible to apply as may be specified by the Central Government. 'Application' means the filing under the relevant section, 'Board for Advance Rulings' is the constituted body, and 'Member' denotes its member.