Advance rulings framework defines applicants, authority, commissioners, representatives and scope of orders under the Income-tax Act. Definitions set the procedural and institutional framework for advance rulings under the Income-tax Act, 1961. They define Advance Ruling, Applicant, ... Summary
Advance rulings framework defines applicants, authority, commissioners, representatives and scope of orders under the Income-tax Act.
Definitions set the procedural and institutional framework for advance rulings under the Income-tax Act, 1961. They define Advance Ruling, Applicant, Application, the Authority, Chairman, Members, Secretary, Commissioner (including designated Commissioners for unassessed applicants), and "Authorised Representative." "Order" and "Rule" are given procedural scope, "Case" covers proceedings under Chapter XIX-B, and undefined terms take their meanings from the Act.
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