(1) On receipt of an application, the Board for Advance Rulings shall forward a copy thereof to the Principal Commissioner or Commissioner and, call upon him to furnish the relevant records, which shall be returned at the earliest opportunity. (2) The Board for Advance Rulings may, after examining the application and the records called for […]

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).

(1) Where on a representation made by the Principal Commissioner or Commissioner or otherwise, the Board for Advance Rulings finds, that an advance ruling pronounced under section 384(6) has been obtained by the applicant by fraud or misrepresentation, then it may by order, declare such ruling to be void ab initio and thereupon, all the provisions

(1) The Board for Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 as are referred to in section 246 of this Act. (2) The Board for Advance Rulings shall be considered to be a civil court for the purposes of section

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.

(1) The applicant, if aggrieved by any ruling pronounced or order passed by the Board for Advance Rulings or the Assessing Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board for Advance Rulings within sixty days from the date of

(1) The tax on income shall be payable as per this Chapter by way of–– (a) deduction or collection at source; or(b) advance payment; or(c) payment under section 392(2)(a). (2) The tax referred to in sub-section (1) shall be payable as per the provisions of this Chapter, irrespective of the assessment to be made later than

(1) The income-tax on any income shall be payable directly by the assessee if— (a) there is no provision under this Chapter to deduct income-tax on such income at the time of payment; or(b) income-tax has not been deducted as per the provisions of this Chapter. (2) If an assessee has any income of the

(1) Any person responsible for paying any income chargeable under the head “Salaries” shall deduct income-tax on the amount payable and this deduction shall be made at the time of such payment at the average rate of income-tax computed on the basis of the rates in force for the tax year in which the payment

(1) Where any income or sum of the nature specified in column B of the Table below, is credited or paid or distributed by the person specified in column C during the tax year, to a resident, the person responsible for paying shall deduct income-tax,— (a) on the entire amount of such income or sum,