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Advance Rulings
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Advance Rulings

Ch. No.

Topic

1

INTRODUCTION

2

DEFINITIONS - SECTION 245N

3

AUTHORITY FOR ADVANCE RULINGS - SECTION 245O

4

Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member - Section 245OA [Inserted by FA, 2017, with effect from a date yet to be notified]

5

Vacancies, etc., not to invalidate proceedings - Section 245P

6

APPLICATION FOR ADVANCE RULINGS - SECTION 245Q

7

FORM OF APPLICATION - RULE 44E(1)

8

PROCEDURE ON RECEIPT OF APPLICATION - SECTION 245R

9

APPELLATE AUTHORITY NOT TO PROCEED IN CERTAIN CASES - SECTION 245RR

10

APPLICABILITY OF ADVANCE RULING - SECTION 245S

11

ADVANCE RULING TO BE VOID IN CERTAIN CIRCUMSTANCES - SECTION 245T

12

Powers of the Authority - Section 245U

13

Procedure of Authority - Section 245V

14

COMPUTATION OF PERIOD OF LIMITATION

15

PERSON ENTITLED TO SIGN THE APPLICATION UNDER ADVANCE RULING

 
 
 
 
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