Income-tax Act, 2025 · Part B — Special provisions for avoiding repetitive appeals

Section 385Appellate authority not to proceed in certain cases

Income-tax Act, 2025 (30 of 2025)

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).

This section refers to

§ 383 Application for advance ruling