Bom. HC: Making Daughter-in-Law Sleep on Carpet, Not Allowing Her to Watch TV isn’t Cruelty  ||  Del. HC: Heavy Reliance on Sale Deed to Establish Agricultural Character of Land Would Be Misplaced  ||  All. HC: Suit Filed u/s 144 of UP-Revenue Code, 2006 Must Include Findings of Proceedings u/s 38(1)  ||  SC: Public Sector Undertakings Can’t Appoint Arbitrators Unilaterally  ||  SC Recalls Judgement Holding 2018 Amendment to SRA to be Applicable Prospectively  ||  SC: Union to Frame Rules Regarding Access of Public Places & Services to PwD  ||  SC: Doctrine of Lis Pendens Arises from the Time the Petition is Filed  ||  Supreme Court Issues Guidelines Regarding Recruitment of PwBD in District Judiciary  ||  Supreme Court Issues Guidelines Regarding Recruitment of PwBD in District Judiciary  ||  SC: Minority Status of AMU Not Lost Merely Because of its Incorporation by Statute    

E-advance rulings (Amendment) Scheme, 2023- (Ministry of Finance ) (12 Jun 2023)

MANU/CBDT/0042/2023

Direct Taxation

In exercise of the powers conferred by sub-sections (9) and (10) of section 245R of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the e- advance rulings Scheme, 2022, namely:

1. Short title and commencement.--

(1) This Scheme may be called the e-advance rulings (Amendment) Scheme, 2023.

(2) It shall come into force on the date of its publication in the Official Gazette.

2. In the e-advance rulings Scheme, 2022, in paragraph 6, in sub-paragraph (C), for clause (iv), the following clauses shall be substituted, namely:-

"(iv) the Board for Advance Rulings shall, after considering the response as referred to in clause (iii), and after providing an opportunity of being heard (through video conferencing or video telephony) under sub- section (5) of section 245R of the Act on the request of the applicant, subject to the provisions of clause (v), if applicable, pronounce the advance ruling on the question specified in the application and send a copy thereof to the applicant and the authority to whom the reference has been made;

(v) if the Members of a Board for Advance Rulings differ in opinion on any point or points, the Board for Advance Rulings shall refer such point or points to the Principal Chief Commissioner of Income-tax (International Taxation), who shall nominate one Member from any other Board for Advance Rulings and such point or points shall be decided according to the opinion of the majority of the Members.".

Tags : ADVANCE RULINGS   AMENDMENT   SCHEME  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved