Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income Tax Circular: Streamline AAR Process to Meet 6-Month Deadline u/s 245R, Minimize Delays and Adjournments.</h1> The circular addresses the challenges faced by the Authority for Advance Ruling (AAR) in adhering to the six-month deadline for pronouncing advance rulings as stipulated under section 245R of the Income Tax Act, 1961. The Board identifies issues such as unjustified adjournments and incomplete reports from Departmental Representatives. To streamline the process, the Board issues instructions for timely and complete submission of reports by jurisdictional authorities, coordination between officers and the AAR, and minimizing adjournments. The circular emphasizes strict compliance with these directives to improve the efficiency of case representations before the AAR.