Section 383 — Application for advance ruling
Old Act equivalent: Section 245Q of IT Act 1961 Sub-part: D.2—Advance rulings
Statutory Text
- (1) An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as may be prescribed, stating the question on which the advance ruling is sought. (2) The application shall be accompanied by a fee, as may be prescribed. (3) An applicant may withdraw an application within thirty days from the date of the application. Procedure on receipt of application.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Applicants seeking advance rulings.
- Conditions: Application in prescribed form and manner with prescribed fee stating question for ruling.
- Time limits: Withdrawal allowed within 30 days of application.
- Monetary limits: Fee as prescribed.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.