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International Taxation (Advance Rulings)
Sl. No.
Particulars
1
Definitions
2
Authority for advance rulings
3
Vacancies, etc., not to invalidate proceedings
4
Application for advance ruling
5
Procedure on receipt of application
6
Appellate authority not to proceed in certain cases
7
Applicability of advance ruling
8
Advance ruling to be void in certain circumstances
9
Powers of the Authority
10
Procedure of Authority
11
Provisions under the Income-tax Act
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