CHAPTER XIX-AA – Dispute Resolutions Committee in Certain Cases
Here’s the section-wise analysis of CHAPTER XIX-AA – Dispute Resolutions Committee in Certain Cases of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 245MA | Dispute Resolution Committee. | Section-379 |
CHAPTER XIXB – Advance rulings
Here’s the section-wise analysis of CHAPTER XIXB – Advance rulings of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 245N | Definitions. | Section-380 |
| 245-O | Authority for Advance Rulings. | Redundant |
| 245-OA | Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member. | Redundant |
| 245-OB | Board for Advance Rulings. | Section-381 |
| 245P | Vacancies etc., not to invalidate proceedings. | Section-382 |
| 245Q | Application for advance ruling. | Section-383 |
| 245R | Procedure on receipt of application. | Section-384 |
| 245RR | Appellate Authority not to proceed in certain cases. | Section-385 |
| 245S | Applicability of advance ruling. | Redundant |
| 245T | Advance ruling to be void in certain circumstances. | Section-386 |
| 245U | Powers of the Authority. | Section-387 |
| 245V | Procedure of Authority. | Section-388 |
| 245W | Appeal. | Section-389 |
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