§ 388
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Procedure of Board for Advance Rulings
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
388. 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.
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