Manner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023

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....New Delhi, the 12th June, 2023 (Income-Tax) S.O. 2569(E).--In exercise of the powers conferred by sub-sections (9) and (10) of section 245R of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the e-advance rulings Scheme, 2022, namely: 1. Short title and commencement.― (1) This Scheme may be called the e-advance rulings (Amendment) S....