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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVIII APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
B.—Special provisions for avoiding repetitive appeals
2.—Advance rulings
Section 381 of Income Tax Act - Board for Advance Rulings
Section 382 of Income Tax Act - Vacancies, etc, not to invalidate proceedings
Section 383 of Income Tax Act - Application for advance ruling
Section 388 of Income Tax Act - Procedure of Board for Advance Rulings
Section 389 of Income Tax Act - Appeal
Section 380 of Income tax Act - Interpretation
Section 384 of Income Tax Act - Procedure on receipt of application
Section 385 of Income Tax Act - Appellate authority not to proceed in certain cases
Section 386 of Income Tax Act - Advance ruling to be void in certain circumstances
Section 387 of Income Tax Act - Powers of the Board for Advance Rulings
