Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter XIV ADVANCE RULING This

Clause 249 - Definitions - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter XIV
ADVANCE RULING
  • Contents

CHAPTER - XIV

ADVANCE RULING

Definitions

249. In this Chapter, unless the context otherwise requires,-

    (a) "advance ruling" means a ruling by the Authority on a question raised by the applicant under section 252 within the scope as specified under section 250;

    (b) "applicant" means any person who makes an application under sub-section (1) of section 252;

    (c) "application" means an application made to the Authority under sub-section (1) of section 252;

    (d) "Authority" means the Authority for Advance Rulings constituted under section 251;

    (e) "Chairman" means the Chairman of the Authority;

    (f) "Member" means a Member of the Authority and includes the Chairman.

 
 
 
 

Quick Updates:Latest Updates