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Section 381: Board for Advance Rulings

The Income-tax Act, 2025Central Act · Act 30 of 2025

Board for Advance Rulings.

(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.

Where this provision sits

ActThe Income-tax Act, 2025
Section381
Marginal noteBoard for Advance Rulings
JurisdictionCentral
StatusIn force as published by the source

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