Boards for Advance Rulings constituted to issue advance rulings under the Income-tax Act, effective from 1 September 2021. Constitution of Boards for Advance Rulings to provide advance rulings under the Income-tax Act. The Central Government establishes three distinct Boards for Advance Rulings, each with specified headquarters, to receive, consider and pronounce on applications under the statutory advance-ruling framework contained in the relevant chapter of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Boards for Advance Rulings constituted to issue advance rulings under the Income-tax Act, effective from 1 September 2021.
Constitution of Boards for Advance Rulings to provide advance rulings under the Income-tax Act. The Central Government establishes three distinct Boards for Advance Rulings, each with specified headquarters, to receive, consider and pronounce on applications under the statutory advance-ruling framework contained in the relevant chapter of the Act.
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