Advance ruling clarifies tax liability from specified transactions; authority for advance rulings discontinued by legislative amendment. An advance ruling is a determination of a question of law or fact in an application concerning an applicant's tax liability from undertaken or proposed ... Summary
Advance ruling clarifies tax liability from specified transactions; authority for advance rulings discontinued by legislative amendment.
An advance ruling is a determination of a question of law or fact in an application concerning an applicant's tax liability from undertaken or proposed transactions; the Authority for Advance Rulings is to cease operation by statutory amendment and the Central Government may notify the effective date of that cessation.
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