https://www.taxtmi.com/acts?id=3371 The competent authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation of facts, and thereafter the Income tax Act applies to the applicant while excluding the period from the advance ruling date to the date of the order; a copy of the order is to be sent to the applicant and the Principal Commissioner or Commissioner, and references to the Authority may be substituted by the notified decision making body. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 28 Jul 2025 11:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3371 The competent authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation of facts, and thereafter the Income tax Act applies to the applicant while excluding the period from the advance ruling date to the date of the order; a copy of the order is to be sent to the applicant and the Principal Commissioner or Commissioner, and references to the Authority may be substituted by the notified decision making body. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3371