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U/s 245R of Income Tax Act - Advance Ruling Representation of cases before Authority for Advance Ruling

U/s 245R of Income Tax Act - Advance Ruling Representation of cases before Authority for Advance Ruling - Income Tax - LETTER F.NO.225/261/2015/ITA.II - Dated:- 28-10-2015 - DATED 28-10-2015 As per provisions of sub-section (6) of section 245R of the .....

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in six months from the date of its receipt. However, it has been brought to the notice of the Board that the Authority is finding it difficult to adhere to the prescribed time-frame in pronouncing the advance ruling, partly due to reasons largely att .....

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questions raised in an application not properly responded to, while furnishing the report. 2. The matter has been considered by the Board. Attention is invited to the Rule 13 of the AAR (Procedure) Rules, 1996 which provides that: "On receipt of .....

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h his comments, if any, on the contents of the application and nominate his authorized representative if he desires to be heard". 3. Although Instruction in F. No. 500/98/2015-FT&TR-V dated 14th August, 2015 has already been issued by the Bo .....

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ion before the Authority: (i) It would be desirable that the reports of the jurisdictional authorities are invariably furnished within the time mentioned in para 3 of Board's aforesaid Instruction. The report must be complete in all respects, giv .....

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of non co-operation on the part of the applicant in providing the information required for preparing the report by the field authorities or any other constraint being faced in framing the same, should invariably be brought to the notice of the Author .....

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should be identified at the stage of receipt of the application itself and his name must be informed to the Authority/CIT(DR) immediately to ensure proper coordination between the two. If the case is to be argued by the CIT(DR), AAR, the jurisdictio .....

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es, it would also be desirable that the officer concerned remains present in the Court when the case is being heard by the Authority. Any instance of lack of co-operation from the field authorities should be brought to the notice of Pr.CCIT(Int. tax) .....

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