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Section 388 of Income Tax Act, 2025 : Procedure of Board for Advance Rulings.

The Board for Advance Rulings shall, subject to this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

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Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.

B K Goyal & Co LLP
Chartered Accountants

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