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of <h1>Advance rulings under Section 245S of the Income Tax Act are binding unless law or facts change; exceptions apply.</h1> Advance rulings under Section 245S of the Income Tax Act are binding on the applicant, the transaction for which the ruling was sought, and the relevant tax authorities. This binding effect applies unless there is a change in the law or facts that formed the basis of the ruling. Additionally, the binding nature of such rulings does not apply to those pronounced after a date specified by the Central Government through an official notification.
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