https://www.taxtmi.com/acts?id=40447 The procedure requires filing prescribed forms electronically with Annexure details for non assessed applicants, permits rectification of defects and withdrawal within a limited period, and mandates allocation to a Board which forwards applications to designated tax authorities or Joint Secretary for records. The Board may verify facts, allow or reject applications if records are not furnished, call for explanations and provide hearings by video conference, and after considering responses pronounce and communicate the advance ruling. Differing Member opinions are referred for nomination and decided by majority. en-us Wed, 19 Jan 2022 18:44:42 +0530 Tue, 13 Jun 2023 14:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40447 The procedure requires filing prescribed forms electronically with Annexure details for non assessed applicants, permits rectification of defects and withdrawal within a limited period, and mandates allocation to a Board which forwards applications to designated tax authorities or Joint Secretary for records. The Board may verify facts, allow or reject applications if records are not furnished, call for explanations and provide hearings by video conference, and after considering responses pronounce and communicate the advance ruling. Differing Member opinions are referred for nomination and decided by majority. Act-Rules Direct Taxes Wed, 19 Jan 2022 18:44:42 +0530 https://www.taxtmi.com/acts?id=40447