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Home Acts & Rules Other Direct Tax / Income Tax Rules Authority for Advance Rul­ings (Procedure) Rules, 1996 This

Authority for Advance Rul­ings (Procedure) Rules, 1996

Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Language of the Authority
Rule 4 : Sittings of the Authority
Rule 5 : Powers of the Authority
Rule 6 : Power to remove difficulty
Rule 7 : Powers and functions of the Secretary
Rule 8 : Signing of notices, etc.
Rule 9 : Mode of service of notices
Rule 10 : Procedure for filing applications
Rule 11 : Submission of additional facts before the Authority
Rule 12 : Questions contained in the application
Rule 13 : Date and place of hearing to be notified
Rule 14 : Authorisation to be filed
Rule 15 : Continuation of proceedings after the death, etc., of the applicant
Rule 16 : Hearing of application
Rule 17 : Hearing of application ex parte
Rule 18 : Modification of the order
Rule 19 : Rectification of mistakes
Rule 20 : Amendment of the Record
Rule 21 : Fees for supply of additional certified copies
Rule 22 : Inspection of records and fees thereof
Rule 23 : Declaration of advance rulings to be void in certain circum­stances
Rule 24 : Proceedings not open to the public
Rule 25 : Publication of orders
Rule 26 : Authentication and communication of orders
Rule 27 : Proceedings of the Authority
Rule 28 : Procedure in case of other application
Rule 29 : Dress regulations
 
 
 
 
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