Income-tax Act, 1961
Section - 245N - Definitions
CHAPTER XIX-BADVANCE RULINGSDefinitions.245N. In this Chapter, unless the context otherwise requires,-
| (a) | - | "advance ruling" means- |
| (i) | - | a determination by the Authority in relation to a transaction which has been undertaken or is proposed to be undertaken by a non-resident applicant; or |
| (ii) | - | a determination by the Authority in relation to the tax liability of a non-resident arising out of a transaction which has been undertaken or is proposed to be undertaken by a resident applicant with such non-resident; or |
| (iia) | - | a determination by the Authority in relation to the tax liability of a resident applicant, ar .... To read the full section download the app from Google Play store
24 October 2026
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