Section 388 — Procedure of Board for Advance Rulings
Old Act equivalent: Section 245U of IT Act 1961 Sub-part: D.2—Advance rulings
Statutory Text
- The Board for Advance Rulings shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act. Appeal.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Board for Advance Rulings.
- Conditions: Power to regulate its own procedure in all matters arising from exercise of powers under the Act.
- Time limits: None.
- Monetary limits: None.
- Exceptions: Subject to provisions of this Chapter.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.