https://www.taxtmi.com/acts?id=48830 Clause 386 permits the Board for Advance Rulings to declare an advance ruling void ab initio if obtained by fraud or misrepresentation, reinstating application of the Act to the applicant as though the ruling had never been made while excluding the period from the date of the advance ruling to the date of the voidance order; a copy of the order must be sent to the applicant and to the Principal Commissioner or Commissioner. en-us Fri, 14 Feb 2025 12:37:49 +0530 Fri, 14 Feb 2025 12:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48830 Clause 386 permits the Board for Advance Rulings to declare an advance ruling void ab initio if obtained by fraud or misrepresentation, reinstating application of the Act to the applicant as though the ruling had never been made while excluding the period from the date of the advance ruling to the date of the voidance order; a copy of the order must be sent to the applicant and to the Principal Commissioner or Commissioner. Act-Rules Bills Fri, 14 Feb 2025 12:37:49 +0530 https://www.taxtmi.com/acts?id=48830