Just a moment...
We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic
• Quick overview summary answering your query with references
• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced
• Includes everything in Basic
• Detailed report covering:
- Overview Summary
- Governing Provisions [Acts, Notifications, Circulars]
- Relevant Case Laws
- Tariff / Classification / HSN
- Expert views from TaxTMI
- Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.
Help Us Improve - by giving the rating with each AI Result:
Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Advance rulings procedure: authority may accept or reject applications on specified grounds and must issue reasoned written rulings.</h1> Procedure for advance rulings under Section 245R requires forwarding applications to the Principal Commissioner or Commissioner and permits the Authority to allow or reject applications on specified grounds (pending proceedings, fair market value issues, transactions designed for tax avoidance) with an opportunity to be heard, reasoned orders, and service to the applicant and Commissioner; allowed applications are examined further and ruled on in writing within six months, with rectification powers for mistakes apparent from the record and provision for a Central Government notified faceless scheme to administer rulings.