TMI BlogManner of disposal of application for advance ruling - In case difference of opinion between the members, decision will be taken by Majority with the help of Third Member - e-advance rulings (Amendment) Scheme, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION NO. 38/2023 New Delhi, the 12th June, 2023 (Income-Tax) S.O. 2569(E). In exercise of the powers conferred by sub-sections (9) and (10) of section 245R of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby makes the following amendments in the e-advance rulings Scheme, 2022 , namely: 1. Short title and commencement.― (1) This Scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference has been made; (v) if the Members of a Board for Advance Rulings differ in opinion on any point or points, the Board for Advance Rulings shall refer such point or points to the Principal Chief Commissioner of Income-tax (International Taxation), who shall nominate one Member from any other Board for Advance Rulings and such point or points shall be decided according to the opinion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
