§ 383
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Rulings. Application for advance ruling
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
383. (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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal