Manner of disposal of application for advance ruling under ...

Disagreement in Income Tax Act Rulings? Principal Chief Commissioner Steps In to Nominate New Member for Resolution.

June 18, 2023

Notes Income Tax

Manner of disposal of application for advance ruling under Income Tax Act, 1961 - If the Members of a Board for Advance Rulings have differing opinions on any point, it will be referred to the Principal Chief Commissioner of Income-tax (International Taxation). - The Principal Chief Commissioner will nominate one Member from another Board for Advance Rulings, and the majority opinion will prevail in deciding the point or points of disagreement.

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Manner of disposal of application for advance ruling under ...

Disagreement in Income Tax Act Rulings? Principal Chief Commissioner Steps In to Nominate New Member for Resolution.

June 18, 2023

Notes Income Tax

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