https://www.taxtmi.com/acts?id=48824 Clause 380 defines "advance ruling" to include Board determinations on tax liability for transactions by or involving residents and non-residents, decisions on computation of total income pending before tax authorities or the Appellate Tribunal, and determinations whether proposed arrangements are impermissible avoidance arrangements; such rulings cover questions of law and fact specified in the application. The clause also defines "applicant" (including notified classes of residents and non-residents), "application", "Board for Advance Rulings" and "Member". en-us Fri, 14 Feb 2025 12:36:20 +0530 Fri, 14 Feb 2025 12:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48824 Clause 380 defines "advance ruling" to include Board determinations on tax liability for transactions by or involving residents and non-residents, decisions on computation of total income pending before tax authorities or the Appellate Tribunal, and determinations whether proposed arrangements are impermissible avoidance arrangements; such rulings cover questions of law and fact specified in the application. The clause also defines "applicant" (including notified classes of residents and non-residents), "application", "Board for Advance Rulings" and "Member". Act-Rules Bills Fri, 14 Feb 2025 12:36:20 +0530 https://www.taxtmi.com/acts?id=48824