Complete list of sections of Income Tax Act for AY 2023-24

Download the list of all sections i.e. section 1 to section 298 of the Income Tax Act, 1961 as amended by the relevant Finance Act 2022.

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Chapter-wise list of all sections under Income-tax Act 1961 as amended by the Finance Act, 2021. These are applicable for Assessment Year (AY) 2022-23 to assess income earned during previous year 2021-2022.

Table of Contents

CHAPTER-XA General Anti-Avoidance Rule

Section 95: Applicability of General Anti-Avoidance Rule

Section 96: Impermissible avoidance arrangement

Section 97: Arrangement to lack commercial substance

Section 98: Consequences of impermissible avoidance arrangement

Section 99: Treatment of connected person and accommodating party

Section 100: Application of this Chapter

Section 101: Framing of guidelines

Section 102: Definitions

CHAPTER-XI Additional income-tax on undistributed profits

Section 104: Income-tax on undistributed income of certain companies

Section 105: Special provisions for certain companies

Section 106: Period of limitation for making orders under section 104

Section 107: Approval of Inspecting Assistant Commissioner for orders under section 104

Section 107A: Reduction of minimum distribution in certain cases

Section 108: Savings for company in which public are substantially interested

Section 109: Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.

CHAPTER-XII Determination of tax in certain special cases

Section 110: Determination of tax where total income includes income on which no tax is payable

Section 111: Tax on accumulated balance of recognised provident fund

Section 111A: Tax on short-term capital gains in certain cases

Section 112: Tax on long-term capital gains

Section 112A: Tax on long-term capital gains in certain cases

Section 113: Tax in the case of block assessment of search cases

Section 114: Tax on capital gains in cases of assessees other than companies

Section 115: Tax on capital gains in case of companies

Section 115A: Tax on dividends, royalty and technical service fees in the case of foreign companies

Section 115AB: Tax on income from units purchased in foreign currency or capital gains arising from their transfer

Section 115AC: Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Section 115ACA: Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer

Section 115AD: Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

Section 115B: Tax on profits and gains of life insurance business

Section 115BA: Tax on income of certain 76[manufacturing]domestic companies

Section 115BAA: Tax on income of certain domestic companies

Section 115BAB: Tax on income of new manufacturing domestic companies

Section 115BAC: Tax on income of individuals and Hindu undivided family

Section 115BAD: Tax on income of certain resident co-operative societies

Section 115BB: Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever

Section 115BBA: Tax on non-resident sportsmen or sports associations

Section 115BBB: Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds

Section 115BBC: Anonymous donations to be taxed in certain cases

Section 115BBD: Tax on certain dividends received from foreign companies

Section 115BBDA: Tax on certain dividends received from domestic companies

Section 115BBE: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D

Section 115BBF: Tax on income from patent

Section 115BBG: Tax on income from transfer of carbon credits

Section 115BBH: Tax on income from virtual digital assets. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 115BBI: Specified income of certain institutions. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

CHAPTER-XIIA Special provisions relating to certain incomes of non-residents

Section 115C: Definitions

Section 115D: Special provision for computation of total income of non-residents

Section 115E: Tax on investment income16 and long-term capital gains

Section 115F: Capital gains on transfer of foreign exchange assets not to be charged in certain cases

Section 115G: Return of income not to be filed in certain cases

Section 115H: Benefit under CHAPTER-to be available in certain cases even after the assessee becomes resident

Section 115-I: Chapter-not to apply if the assessee so chooses

CHAPTER-XIIB Special provisions relating to certain companies

Section 115J: Special provisions relating to certain companies

Section 115JA: Deemed income relating to certain companies

Section 115JAA: Tax credit in respect of tax paid on deemed income relating to certain companies

Section 115JB: Special provision for payment of tax by certain companies

CHAPTER-XIIBA Special provisions relating to certain limited liability partnerships

Section 115JC: Special provisions for payment of tax by certain persons other than a company

Section 115JD: Tax credit for alternate minimum tax

Section 115JE: Application of other provisions of this Act

Section 115JEE: Application of this CHAPTER-to certain persons

Section 115JF: Interpretation in this Chapter

CHAPTER-XIIBB Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company

Section 115JG: Conversion of an Indian branch of foreign company into subsidiary Indian company

CHAPTER-XIIBC Special provisions relating to foreign company said to be resident in India

Section 115JH: Foreign company said to be resident in India

CHAPTER-XIIC Special provisions relating to retail trade etc.

Section 115K: Special provision for computation of income in certain cases

Section 115L: Return of income not to be filed in certain cases

Section 115M: Special provision for disallowance of deductions and rebate of income-tax

Section 115N: Bar of proceedings in certain cases

CHAPTER-XIID Special provisions relating to tax on distributed profits of domestic companies

Section 115-O: Tax on distributed profits of domestic companies

Section 115P: Interest payable for non-payment of tax by domestic companies

Section 115Q: When company is deemed to be in default

CHAPTER-XIIDA Special provisions relating to tax on distributed income of domestic company for buy-back of shares

Section 115QA: Tax on distributed income to shareholders

Section 115QB: Interest payable for non-payment of tax by company

Section 115QC: When company is deemed to be assessee in default

CHAPTER-XIIE Special provisions relating to tax on distributed income

Section 115R: Tax on distributed income to unit holders

Section 115S: Interest payable for non-payment of tax

Section 115T: Unit Trust of India or Mutual Fund to be an assessee in default

CHAPTER-XIIEA Special provisions relating to tax on distributed income by securitisation trusts

Section 115TA: Tax on distributed income to investors

Section 115TB: Interest payable for non-payment of tax

Section 115TC: Securitisation trust to be assessee in default

Section 115TCA: Tax on income from securitisation trusts

CHAPTER-XIIEB Special provisions relating to tax on accreted income of certain trusts and institutions

Section 115TD: Tax on accreted income

Section 115TE: Interest payable for non-payment of tax by trust or institution

Section 115TF: When trust or institution is deemed to be assessee in default

CHAPTER-XIIF Special provisions relating to tax on income received from venture capital companies and venture capital funds

Section 115U: Tax on income in certain cases

CHAPTER-XIIFA Special provisions relating to business trusts

Section 115UA: Tax on income of unit holder and business trust

CHAPTER-XIIFB Special provisions relating to tax on income of investment funds and income received from such funds

Section 115UB: Tax on income of investment fund and its unit holders

CHAPTER-XIIG Special provisions relating to income of shipping companies

Section 115V: Definitions

Section 115VA: Computation of profits and gains from the business of operating qualifying ships

Section 115VB: Operating ships

Section 115VC: Qualifying company

Section 115VD: Qualifying ship

Section 115VE: Manner of computation of income under tonnage tax scheme

Section 115VF: Tonnage income

Section 115VG: Computation of tonnage income

Section 115VH: Calculation in case of joint operation, etc.

Section 115VI: Relevant shipping income

Section 115VJ: Treatment of common costs

Section 115VK: Depreciation

Section 115VL: General exclusion of deduction and set off, etc.

Section 115VM: Exclusion of loss

Section 115VN: Chargeable gains from transfer of tonnage tax assets

Section 115-VO: Exclusion from provisions of section 115JB

Section 115VP: Method and time of opting for tonnage tax scheme

Section 115VQ: Period for which tonnage tax option to remain in force

Section 115VR: Renewal of tonnage tax scheme

Section 115VS: Prohibition to opt for tonnage tax scheme in certain cases

Section 115VT: Transfer of profits to Tonnage Tax Reserve Account

Section 115VU: Minimum training requirement for tonnage tax company

Section 115VV: Limit for charter in of tonnage

Section 115VW: Maintenance and audit of accounts

Section 115VX: Determination of tonnage

Section 115VY: Amalgamation

Section 115VZ: Demerger

Section 115VZA: Effect of temporarily ceasing to operate qualifying ships

Section 115VZB: Avoidance of tax

Section 115VZC: Exclusion from tonnage tax scheme

CHAPTER-XIIH Income-tax on fringe benefits

Section 115W: Definitions

Section 115WA: Charge of fringe benefit tax

Section 115WB: Fringe benefits

Section 115WC: Value of fringe benefits

Section 115WD: Return of fringe benefits

Section 115WE: Assessment

Section 115WF: Best judgment assessment

Section 115WG: Fringe benefits escaping assessment

Section 115WH: Issue of notice where fringe benefits have escaped assessment

Section 115WI: Payment of fringe benefit tax

Section 115WJ: Advance tax in respect of fringe benefits

Section 115WK: Interest for default in furnishing return of fringe benefits

Section 115WKA: Recovery of fringe benefit tax by the employer from the employee

Section 115WKB: Deemed payment of tax by employee

Section 115WL: Application of other provisions of this Act

Section 115WM: CHAPTER-XII-H not to apply after a certain date

CHAPTER-XIII Income-tax Authorities

Section 116: Income-tax authorities

Section 117: Appointment of income-tax authorities

Section 118: Control of income-tax authorities

Section 119: Instructions to subordinate authorities

Section 119A: Taxpayer’s Charter

Section 120: Jurisdiction of income-tax authorities

Section 121: Jurisdiction of Commissioners

Section 121A: Jurisdiction of Commissioners (Appeals)

Section 122: Jurisdiction of Appellate Assistant Commissioners

Section 123: Jurisdiction of Inspecting Assistant Commissioners

Section 124: Jurisdiction of Assessing Officers

Section 125: Powers of Commissioner respecting specified areas, cases, persons, etc.

Section 125A: Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer

Section 126: Powers of Board respecting specified area, classes of persons or incomes

Section 127: Power to transfer cases

Section 128: Functions of Inspectors of Income-tax

Section 129: Change of incumbent of an office

Section 130: Commissioner competent to perform any function or functions

Section 130A: Income-tax Officer competent to perform any function or functions

Section 131: Power regarding discovery, production of evidence, etc.

Section 132: Search and seizure

Section 132A: Powers to requisition books of account, etc.

Section 132B: Application of seized or requisitioned assets

Section 133: Power to call for information

Section 133A: Power of survey

Section 133B: Power to collect certain information

Section 133C: Power to call for information by prescribed income-tax authority

Section 134: Power to inspect registers of companies

Section 135: Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner

Section 135A: Faceless collection of information

Section 136: Proceedings before income-tax authorities to be judicial proceedings

Section 137: Disclosure of information prohibited

Section 138: Disclosure of information respecting assessees

CHAPTER-XIV Procedure for assessment

Section 139: Return of income

Section 139A: Permanent account number

Section 139AA: Quoting of Aadhaar number

Section 139B: Scheme for submission of returns through Tax Return Preparers

Section 139C: Power of Board to dispense with furnishing documents, etc., with return

Section 139D: Filing of return in electronic form

Section 140: Return by whom to be verified

Section 140A: Self-assessment

Section 140B: Tax on updated return (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 141: Provisional assessment

Section 141A: Provisional assessment for refund

Section 142: Inquiry before assessment

Section 142A: Estimation of value of assets by Valuation Officer

Section 142B: Faceless inquiry or Valuation

Section 143: Assessment

Section 144: Best judgment assessment

Section 144A: Power of Joint Commissioner to issue directions in certain cases.

Section 144B: Faceless Assessment

Section 144BA: Reference to Principal Commissioner or Commissioner in certain cases.

Section 144C: Reference to dispute resolution panel

Section 145: Method of accounting

Section 145A: Method of accounting in certain cases

Section 145B: Taxability of certain income

Section 146: Reopening of assessment at the instance of the assessee

Section 147: Income escaping assessment

Section 148: Issue of notice where income has escaped assessment

Section 148A: Conducting inquiry, providing opportunity before issue of notice under section 148

Section 148B: Prior approval for assessment, reassessment or recomputation in certain cases (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 149: Time limit for notice

Section 150: Provision for cases where assessment is in pursuance of an order on appeal, etc.

Section 151: Sanction for issue of notice

Section 151A: Faceless assessment of income escaping assessment

Section 152: Other provisions

Section 153: Time limit for completion of assessment, reassessment and recomputation

Section 153A: Assessment in case of search or requisition

Section 153B: Time limit for completion of assessment under section 153A

Section 153C: Assessment of income of any other person

Section 153D: Prior approval necessary for assessment in cases of search or requisition

Section 154: Rectification of mistake

Section 155: Other amendments

Section 156: Notice of demand

Section 156A: Modification and revision of notice in certain cases. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 157: Intimation of loss

Section 157A: Faceless rectification, amendments and issuance of notice or intimation

Section 158: Intimation of assessment of firm

CHAPTER-XIVA Special provision for avoiding repetitive appeals

Section 158A: Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Section 158AA: Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Section 158AB: Procedure where an identical question of law is pending before High Courts or Supreme Court. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

CHAPTER-XIVB Special procedure for assessment of search cases

Section 158B: Definitions

Section 158BA: Assessment of undisclosed income as a result of search

Section 158BB: Computation of undisclosed income of the block period

Section 158BC: Procedure for block assessment

Section 158BD: Undisclosed income of any other person

Section 158BE: Time limit for completion of block assessment

Section 158BF: Certain interests and penalties not to be levied or imposed

Section 158BFA: Levy of interest and penalty in certain cases

Section 158BG: Authority competent to make the block assessment

Section 158BH: Application of other provisions of this Act

Section 158BI: Chapter-not to apply after certain date

CHAPTER-XV Liability in special cases

Section 159: Legal representatives

Section 160: Representative assessee

Section 161: Liability of representative assessee

Section 162: Right of representative assessee to recover tax paid

Section 163: Who may be regarded as agent

Section 164: Charge of tax where share of beneficiaries unknown.

Section 164A: Charge of tax in case of oral trust

Section 165: Case where part of trust income is chargeable

Section 166: Direct assessment or recovery not barred

Section 167: Remedies against property in cases of representative assessees

Section 167A: Charge of tax in the case of a firm

Section 167B: Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

Section 167C: Liability of partners of limited liability partnership in liquidation

Section 168: Executors

Section 169: Right of executor to recover tax paid

Section 170: Succession to business otherwise than on death

Section 170A: Effect of order of tribunal or court in respect of business reorganisation (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 171: Assessment after partition of a Hindu undivided family

Section 172: Shipping business of non-residents

Section 173: Recovery of tax in respect of non-resident from his assets

Section 174: Assessment of persons leaving India

Section 174A: Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose

Section 175: Assessment of persons likely to transfer property to avoid tax

Section 176: Discontinued business

Section 177: Association dissolved or business discontinued

Section 178: Company in liquidation

Section 179: Liability of directors of private company in liquidation

Section 180: Royalties or copyright fees for literary or artistic work

Section 180A: Consideration for know-how

Section 181: Omitted by the Finance Act, 1988, w.e.f. 1-4-1989

CHAPTER-XVI Special provisions applicable to firms

Section 182: Assessment of registered firms

Section 183: Assessment of unregistered firms

Section 184: Assessment as a firm

Section 185: Assessment when section 184 not complied with

Section 187: Change in constitution of a firm

Section 188: Succession of one firm by another firm

Section 188A: Joint and several liability of partners for tax payable by firm

Section 189: Firm dissolved or business discontinued

Section 189A: Provisions applicable to past assessments of firms

CHAPTER-XVII Collection and recovery of tax

Section 190: Deduction at source and advance payment

Section 191: Direct payment

Section 192: Salary

Section 192A: Payment of accumulated balance due to an employee

Section 193: Interest on securities

Section 194: Dividends

Section 194A: Interest other then ‘Interest on securities’

Section 194B: Winnings from lottery or crossword puzzle

Section 194BB: Winnings from horse race

Section 194C: Payments to contractors

Section 194D: Insurance commission

Section 194DA: Payment in respect of life insurance policy

Section 194E: Payments to non-resident sportsmen or sports associations

Section 194EE: Payments in respect of deposits under National Savings Scheme, etc.

Section 194F: Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

Section 194G: Commission, etc., on the sale of lottery tickets

Section 194H: Commission or brokerage

Section 194-I: Rent

Section 194IA: Payment on transfer of certain immovable property other than agricultural land

Section 194IB: Payment of rent by certain individuals or Hindu undivided family

Section 194IC: Payment under specified agreement

Section 194J: Fees for professional or technical services

Section 194K: Income in respect of units

Section 194L: Payment of compensation on acquisition of capital asset

Section 194LA: Payment of compensation on acquisition of certain immovable property

Section 194LB: Income by way of interest from infrastructure debt fund

Section 194LBA: Certain income from units of a business trust

Section 194LBB: Income in respect of units of investment fund

Section 194LBC: Income in respect of investment in securitization trust

Section 194LC: Income by way of interest from Indian company

Section 194LD: Income by way of interest on certain bonds and Government securities

Section 194M: Payment of certain sums by certain individuals or Hindu undivided family

Section 194N: Payment of certain amounts in cash

Section 194-O: Payment of certain sums by e-commerce operator to e-commerce participant

Section 194P: Deduction of tax in case of specified senior citizen

Section 194Q: Deduction of tax at source on payment of certain sum for purchase of goods

Section 194R: Deduction of tax on benefit of perquisite in respect of business or profession. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 194S: Payment on transfer of virtual digital asset. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 195: Other sums

Section 195A: Income payable “net of tax”

Section 196: Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

Section 196A: Income in respect of units of non-residents

Section 196B: Income from units

Section 196C: Income from foreign currency bonds or shares of Indian company

Section 196D: Income of Foreign Institutional Investors from securities

Section 197: Certificate for deduction at lower rate

Section 197A: No deduction to be made in certain cases

Section 197B: Lower deduction in certain cases for a limited period

Section 198: Tax deducted is income received

Section 199: Credit for tax deducted

Section 200: Duty of person deducting tax

Section 200A: Processing of statements of tax deducted at source

Section 201: Consequences of failure to deduct or pay

Section 202: Deduction only one mode of recovery

Section 203: Certificate for tax deducted

Section 203A: Tax deduction and collection account number

Section 203AA: Furnishing of statement of tax deducted

Section 204: Meaning of ‘person responsible for paying’

Section 205: Bar against direct demand on assessee

Section 206: Persons deducting tax to furnish prescribed returns

Section 206A: Furnishing of statement in respect of payment of any income to residents without deduction of tax

Section 206AA: Requirement to furnish Permanent Account Number

Section 206AB: Special provision for deduction of tax at source for non-filers of income-tax return

Section 206B: Person paying dividend to certain residents without deduction of tax to furnish prescribed return

Section 206C: Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

Section 206CA: Tax collection account number

Section 206CB: Processing of statements of tax collected at source

Section 206CC: Requirement to furnish Permanent Account number by collectee

Section 260CCA: Special provision for collection of tax at source for non-filers of income-tax return

Section 207: Liability for payment of advance tax

Section 208: Conditions of liability to pay advance tax

Section 209: Computation of advance tax

Section 209A: Computation and payment of advance tax by assessee

Section 210: Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer

Section 211: Instalments of advance tax and due dates

Section 212: Estimate by assessee

Section 213: Commission receipts

Section 214: Interest payable by Government

Section 215: Interest payable by assessee

Section 216: Interest payable by assessee in case of under-estimate, etc.

Section 217: Interest payable by assessee when no estimate made

Section 218: When assessee deemed to be in default

Section 219: Credit for advance tax

Section 220: When tax payable and when assessee deemed in default

Section 221: Penalty payable when tax in default

Section 222: Certificate to Tax Recovery Officer

Section 223: Tax Recovery Officer by whom recovery is to be effected

Section 224: Validity of certificate and cancellation or amendment thereof

Section 225: Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Section 226: Other modes of recovery

Section 227: Recovery through State Government

Section 228: Recovery of Indian tax in Pakistan and Pakistan tax in India

Section 228A: Recovery of tax in pursuance of agreements with foreign countries

Section 229: Recovery of penalties, fine, interest and other sums

Section 230: Tax clearance certificate

Section 230A: Restrictions on registration of transfers of immovable property in certain cases

Section 231: Period for commencing recovery proceedings

Section 232: Recovery by suit or under other law not affected

Section 233: Recovery of tax payable under provisional assessment

Section 234: Tax paid by deduction or advance payment

Section 234A: Interest for defaults in furnishing return of income

Section 234B: Interest for defaults in payment of advance tax

Section 234C: Interest for deferment of advance tax

Section 234D: Interest on excess refund

Section 234E: Fee for default in furnishing statements

Section 234F: Fee for default in furnishing return of income

Section 234G: Fee for default relating to statement or certificate

Section 234H: Fee for default relating to intimation of Aadhaar number

CHAPTER-XVIII Relief respecting tax on dividends in certain cases

Section 235: Relief to shareholders in respect of agricultural income-tax attributable to dividends

Section 236: Relief to company in respect of dividend paid out of past taxed profits

Section 236A: Relief to certain charitable institutions or funds in respect of certain dividends

CHAPTER-XIX Refunds

Section 237: Refunds

Section 238: Person entitled to claim refund in certain special cases

Section 239: Form of claim for refund and limitation

Section 239A: Refund for denying liability to deduct tax in certain cases. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)

Section 240: Refund on appeal, etc.

Section 241: Power to withhold refund in certain cases

Section 241A: Withholding of refund in certain cases

Section 242: Correctness of assessment not to be questioned

Section 243: Interest on delayed refunds

Section 244: Interest on refund where no claim is needed

Section 244A: Interest on refunds

Section 245: Set off of refunds against tax remaining payable

CHAPTER-XIXA Settlement of cases

Section 245A: Definitions

Section 245AA: Interim Boards for Settlement

Section 245B: Income-tax Settlement Commission

Section 245BA: Jurisdiction and powers of Settlement Commission

Section 245BB: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Section 245BC: Power of Chairman to transfer cases from one Bench to another

Section 245BD: Decision to be by majority

Section 245C: Application for settlement of cases

Section 245D: Procedure on receipt of an application under section 245C

Section 245DD: Power of Settlement Commission to order provisional attachment to protect revenue

Section 245E: Power of Settlement Commission to reopen completed proceedings

Section 245F: Powers and procedure of Settlement Commission

Section 245G: Inspection, etc., of reports

Section 245H: Power of Settlement Commission to grant immunity from prosecution and penalty

Section 245HA: Abatement of proceeding before Settlement Commission

Section 245HAA: Credit for tax paid in case of abatement of proceedings

Section 245-I: Order of settlement to be conclusive

Section 245J: Recovery of sums due under order of settlement

Section 245K: Bar on subsequent application for settlement

Section 245L: Proceedings before Settlement Commission to be judicial proceedings

Section 245M: Option to withdraw pending application

CHAPTER-XIX AA Advance rulings

Section 245MA: Dispute Resolution Committee

CHAPTER-XIXB Advance rulings

Section 245N: Definitions

Section 245-O: Authority for Advance Rulings

Section 245-OA: Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member

Section 245-OB: Board for Advance Rulings

Section 245P: Vacancies, etc., not to invalidate proceedings

Section 245Q: Application for advance ruling

Section 245R: Procedure on receipt of application

Section 245RR: Appellate authority not to proceed in certain cases

Section 245S: Applicability of advance ruling

Section 245T: Advance ruling to be void in certain circumstances

Section 245U: Powers of the Authority

Section 245V: Procedure of Authority

Section 245W: Appeal

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