Section 245S : Applicability of advance ruling.
245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding onlyâ (a) on the applicant […]
245S. (1) The advance ruling pronounced by the Authority under section 245R shall be binding onlyâ (a) on the applicant […]
245RR. No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application
245R. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Principal
245Q. (1) An applicant desirous of obtaining an advance ruling under this Chapter or under Chapter V of the Customs
245P. No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on
245-O. (1) The Central Government shall constitute an Authority for giving advance rulings, to be known as “Authority for Advance
245N. In this Chapter, unless the context otherwise requires,â (a) “advance ruling” meansâ (i) a determination by the Authority in
245L. Any proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the
245K. (1) Whereâ (i) an order of settlement passed under sub-section (4) of section 245D provides for the imposition of
245J. Any sum specified in an order of settlement passed under sub-section (4) of section 245D may, subject to such