TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability of a resident applicant, arising out of a transaction which has been undertaken or is proposed to be undertaken by such applicant,] and such determination shall include the determination of any question of law or of fact specified in the application; ( iii ) a determination or decision by the Authority in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application : 8 [ (iv) ***] 9 [(iv) a determination or decision by the Authority whether an arrangemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Rulings constituted by the Central Government under section 245-OB; ] (d) Authority means the Authority for Advance Rulings constituted under section 245-O; (e) Chairman means the Chairman of the Authority; 16 [(f) Member means a Member of the Authority and includes the Chairman and Vice-chairman 21 [ or a Member of the Board for Advance Rulings ] ; (g) Vice-chairman means the Vice-chairman of the Authority. ] ---------------------- Notes :- 1. Chapter XIX-B, consisting of sections 245N to 245V, inserted by the Finance Act, 1993, w.e.f. 1-6-1993. 2. Clauses (a) and (b) substituted by the Finance Act, 2000, w.e.f. 1-6-2000. Prior to their substitution, clauses (a) and (b), as inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Omitted vide Finance Act, 2013, w.e.f. April 1, 2013, before it was read as 6 [ ( iv ) a determination or decision by the Authority whether an arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter X-A or not. ] . 9. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2015 . 10. Omitted vide Finance Act, 2013, w.e.f. April 1, 2013 , before it was read as 6 [ ( iiia ) is referred to in sub-clause ( iv ) of clause ( a ); and ] 11. Substituted vide Finance Act, 2013, w.e.f. 01-04-2013 , before it was read as 7 [ or] . Further, For the word and , the word or shall be substituted with e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 245Q;] 18. Omitted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 before it was read as (B) an applicant as defined in clause (c) of section 28E of the Customs Act, 1962; (52 of 1962.) (C) an applicant as defined in clause (c) of section 23A of the Central Excise Act, 1944; (1 of 1944.) (D) an applicant as defined in clause (b) of section 96A of the Finance Act, 1994; . (32 of 1994.) 19. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 20. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 21. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-04-2021 - - statute, statutory provisions legislation, law, enactment, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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