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DEFINITIONS - SECTION 245N

Income Tax - Advance Rulings - 02 - (a) Advance Rulings means- Applicant means any person who is a- (i) - A determination by the AAR in relation to a transaction which has been undertaken or is proposed to be undertaken by a NR applicant and such det .....

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n which has been undertaken or is proposed to be undertaken by a Resident applicant with such NR and Such determination shall include the determination of fact specified in the application Resident referred to in (a)(ii) (iia) A determination by the .....

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stion of fact specified in the application; (Added by Finance Act, 2014). A resident referred to in clause (a)(iia) above, as may be notified by Central Government. [Centrral Government has notified that a resident can move application for Advance Ru .....

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ct of an issue relating to computation of total income which is pending before any income tax Authority, or ITAT and Such determination shall include the determination of any question of law or question of fact specified in the application Public sec .....

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