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Rule 44F: Certification of copies of the advance rulings pronounced by the Board

The Income-tax Rules, 1962Central Act · 1962

Certification of copies of the advance rulings pronounced by the [Board].

The copy of the advance ruling pronounced by the [Board] to be sent to the applicant and to the Commissioner having jurisdiction over his case, shall be certified to be true copy thereof by the Commissioner or Deputy Commissioner, [Board] for Advance Rulings, as the case may be.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule44F
Marginal noteCertification of copies of the advance rulings pronounced by the Board
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted for "Authority" by the IT (Ninth Amdt.) Rules, 2023, w.e.f. 12-6-2023.

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