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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 Income-tax Act, 1961 ['Act'], the Authority for Advance Ruling (AAR) [hereinafter referred to as 'Authority'] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining such ruling, with .....

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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 an application, the AAR shall notify the applicant and the Commissioner of the date and place of hearing the application and forward a copy of the application to the Commissioner calling upon him to furnish the relevant records of the case along wit .....

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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, giving a clear finding/submission on the issue(s) raised in the application. The report of the field authorities, duly approved by the Pr. CIT/CIT, should be self-contained and necessary supporting documents must be made a part of it. (ii) Any instance .....

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