https://www.taxtmi.com/acts?id=51931 The Board for Advance Rulings may declare an advance ruling void ab initio if it finds the ruling was obtained by fraud or misrepresentation; thereafter the Act applies to the applicant as if the ruling had never been made, excluding the period from the date of the advance ruling to the date of the Board's order, and a copy of the order is sent to the applicant and the Principal Commissioner or Commissioner. en-us Thu, 14 Aug 2025 18:12:57 +0530 Sat, 06 Sep 2025 11:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51931 The Board for Advance Rulings may declare an advance ruling void ab initio if it finds the ruling was obtained by fraud or misrepresentation; thereafter the Act applies to the applicant as if the ruling had never been made, excluding the period from the date of the advance ruling to the date of the Board's order, and a copy of the order is sent to the applicant and the Principal Commissioner or Commissioner. Act-Rules Income Tax Thu, 14 Aug 2025 18:12:57 +0530 https://www.taxtmi.com/acts?id=51931