section 381
Board for Advance Rulings
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XVIII Appeals revisions and alternate dispute resolutions
Statutory text
- (1) The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification, appoint.
- (2) The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.
Study data processing for this section.
PDF: pending for this language.