https://www.taxtmi.com/acts?id=39522 Chapter VB establishes a statutory advance ruling regime where a Customs Authority for Advance Rulings may be appointed and the existing income tax Authority serves as Appellate Authority; appeals by Board authorised officers or applicants lie to the Appellate Authority within prescribed timeframes, and both the Authority and Appellate Authority possess civil court powers for discovery, attendance, oath, commissions and compelling production of records while regulating their procedures. en-us Mon, 15 Feb 2021 16:59:59 +0530 Mon, 15 Feb 2021 16:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39522 Chapter VB establishes a statutory advance ruling regime where a Customs Authority for Advance Rulings may be appointed and the existing income tax Authority serves as Appellate Authority; appeals by Board authorised officers or applicants lie to the Appellate Authority within prescribed timeframes, and both the Authority and Appellate Authority possess civil court powers for discovery, attendance, oath, commissions and compelling production of records while regulating their procedures. Act-Rules Bills Mon, 15 Feb 2021 16:59:59 +0530 https://www.taxtmi.com/acts?id=39522