https://www.taxtmi.com/acts?id=51925 The provision defines advance ruling as determinations by the Board for Advance Rulings on tax consequences of proposed or undertaken transactions, including questions of law or fact. It lists categories covered-non-resident transactions, resident-non-resident transactions, resident applicants' transactions, computation of total income issues pending before tax authorities or appellate bodies, and determinations whether proposed arrangements are impermissible avoidance arrangements. The section also defines "applicant", "application", "Board for Advance Rulings" and "Member" for the Chapter. en-us Thu, 14 Aug 2025 18:11:42 +0530 Sat, 06 Sep 2025 11:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51925 The provision defines advance ruling as determinations by the Board for Advance Rulings on tax consequences of proposed or undertaken transactions, including questions of law or fact. It lists categories covered-non-resident transactions, resident-non-resident transactions, resident applicants' transactions, computation of total income issues pending before tax authorities or appellate bodies, and determinations whether proposed arrangements are impermissible avoidance arrangements. The section also defines "applicant", "application", "Board for Advance Rulings" and "Member" for the Chapter. Act-Rules Income Tax Thu, 14 Aug 2025 18:11:42 +0530 https://www.taxtmi.com/acts?id=51925