https://www.taxtmi.com/acts?id=48234 Chapter XIX-B establishes an advance rulings regime: definitions for applicant, application and Authority; constitution and staffing of the Authority for Advance Rulings; application mechanics including form, fee, quadruplicate filing, transmission to the Commissioner, opportunity to be heard, and a six-month pronouncement period; grounds for rejection and requirement to give reasons; binding effect limited to the applicant, specified transaction, and the Commissioner/subordinate authorities; voiding for fraud or misrepresentation; and civil-court powers and procedural autonomy for the Authority. en-us Wed, 29 Jan 2025 12:33:38 +0530 Sat, 26 Jul 2025 11:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48234 Chapter XIX-B establishes an advance rulings regime: definitions for applicant, application and Authority; constitution and staffing of the Authority for Advance Rulings; application mechanics including form, fee, quadruplicate filing, transmission to the Commissioner, opportunity to be heard, and a six-month pronouncement period; grounds for rejection and requirement to give reasons; binding effect limited to the applicant, specified transaction, and the Commissioner/subordinate authorities; voiding for fraud or misrepresentation; and civil-court powers and procedural autonomy for the Authority. Act-Rules F. Acts / Amendment Acts Wed, 29 Jan 2025 12:33:38 +0530 https://www.taxtmi.com/acts?id=48234