In this Chapter, “High Court” means,—(i) for any State, the High Court for that State;(ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;(iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;(iv) for the Union territory of the Andaman and […]

(1) Irrespective of anything contained in this Act, where an assesseeclaims that—(a) any question of law arising in his case for a tax year pending before the Assessing Officer or any appellate authority (such case being hereafter in this section referred to as the relevant case) is identical with a question of law arising in

(1) Irrespective of anything contained in this Act, where the collegium is of the opinion that—(a) any question of law arising in the case of an assessee for any tax year (such case being herein referred to as the relevant case) is identical with a question of law arising,—(i) in his case for any other

(1) The Competent Authority may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by the Assessing Officer or the Transfer Pricing Officer, as the case may be, is erroneous in so far as it is prejudicial to the interests of the revenue,

(1) For any order, other than an order to which section 377 applies, passed by an authority subordinate to him, the Competent Authority may, either of his own motion or on an application by the assessee for revision,––(a) call for the record of any proceeding under this Act in which any such order has been

(1) The Central Government shall constitute, one or more Dispute Resolution Committees, as per the rules made under this Act, for dispute resolution in the case of such persons or class of persons, as specified by the Board, who opt for dispute resolution under this Chapter in respect of dispute arising from any variation in

In this Chapter,—(a) “advance ruling” means—(i) a determination by the Board for Advance Rulings in relation to the tax liability arising out of a transaction which has been undertakenor is proposed to be undertaken by a non-resident applicant; or(ii) a determination by the Board for Advance Rulings in relation to the tax liability of a

(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

No proceeding before, or pronouncement of advance ruling by, the Board for Advance Rulings, shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Board for Advance Rulings.

1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as prescribed, stating the question on which the advance ruling is sought.(2) The application shall be made in quadruplicate and be accompanied by a fee of ten thousand rupees or such fee, as prescribed.(3)