Income Tax Law
Act 2025/ Part B/ § 381
Income-tax Act, 2025 · Part B — Special provisions for avoiding repetitive appeals

Section 381Board for Advance Rulings

Income-tax Act, 2025 (30 of 2025)
(1)
The Central Government shall constitute one or more Boards for Advance Rulings, as may be necessary, for giving advance rulings under this Chapter on or after such date as the Central Government may, by notification, appoint.
(2)
The Board for Advance Rulings shall consist of two members, each being an officer not below the rank of Chief Commissioner, as may be nominated by the Board.
Referenced by
§ 380 Interpretation