section 383
Application for advance ruling
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XVIII Appeals revisions and alternate dispute resolutions
Statutory text
- (1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as may be prescribed, stating the question on which the advance ruling is sought.
- (2) The application shall be accompanied by a fee, as may be prescribed.
- (3) An applicant may withdraw an application within thirty days from the date of the application.
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