Income Tax Act, 2025
Section 7: Ins. by s. 54, ibid. (w.e.f. 12015).
7. Ins. by s. 54, ibid. (w.e.f. 12015).
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(5) On a request received from the applicant, the Authority shall, before pronouncing its advance
ruling, provide an opportunity to the applicant of being heard, either in person or through a duly
authorised representative.
Explanation.—For the purposes of this sub-section, “authorised representative” shall have the
meaning assigned to it in sub-section (2) of section 288, as if the applicant were an assessee.
(6) The Authority shall pronounce its advance ruling in writing within six months of the receipt of
application.
(7) A copy of the advance ruling pronounced by the Authority, duly signed by the Members and
certified in the prescribed manner shall be sent to the applicant and to the 1[Principal Commissioner or
Commissioner], as soon as may be, after such pronouncement.
2[245RR.Appellate authority not to proceed in certain cases.—No income-tax authority or the
Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by
an applicant, being a resident, 3[under sub-section(1) of section 245Q]].
245S. Applicability of advance ruling.—(1) The advance ruling pronounced by the Authority
under section 245R shall be binding only—
(a) on the applicant who had sought it;
(b) in respect of the transaction in relation to which the ruling had been sought; and
(c) on the 1[Principal Commissioner or Commissioner], and the income-tax authorities
subordinate to him, in respect of the applicant and the said transaction.
(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a
change in law or facts on the basis of which the advance ruling has been pronounced.
245T. Advance ruling to be void in certain circumstances.—(1) Where the Authority finds, on a
representation made to it by the 1[Principal Commissioner or Commissioner] or otherwise, that an
advance ruling pronounced by it under sub-section (6) of section 245R has been obtained by the applicant
by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and
thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of
such advance ruling and ending with the date of order under this sub-section) to the applicant as if such
advance ruling had never been made.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 1[Principal
Commissioner or Commissioner].
245U.Powers of the Authority.—(1) The Authority shall, for the purpose of exercising its powers,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to
in section 131 of this Act.
(2) The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the
purposes of Chapter XXVI, of the Code of Criminal Procedure, 1973 (2 of 1974) and every proceeding
before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and
228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
245V. Procedure of Authority.—The Authority shall, subject to the provisions of this Chapter, have
power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.]
On a request received from the applicant, the Authority shall, before pronouncing its advance
ruling, provide an opportunity to the applicant of being heard, either in person or through a duly
authorised representative.
Explanation.—For the purposes of this sub-section, “authorised representative” shall have the
meaning assigned to it in sub-section
of section 288, as if the applicant were an assessee.
The Authority shall pronounce its advance ruling in writing within six months of the receipt of
application.
A copy of the advance ruling pronounced by the Authority, duly signed by the Members and
certified in the prescribed manner shall be sent to the applicant and to the 1[Principal Commissioner or
Commissioner], as soon as may be, after such pronouncement.
2[245RR.Appellate authority not to proceed in certain cases.—No income-tax authority or the
Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by
an applicant, being a resident, 3[under sub-section
of section 245Q]].
245S. Applicability of advance ruling.—
The advance ruling pronounced by the Authority
under section 245R shall be binding only—
on the applicant who had sought it;
in respect of the transaction in relation to which the ruling had been sought; and
on the 1[Principal Commissioner or Commissioner], and the income-tax authorities
subordinate to him, in respect of the applicant and the said transaction.
The advance ruling referred to in sub-section
shall be binding as aforesaid unless there is a
change in law or facts on the basis of which the advance ruling has been pronounced.
245T. Advance ruling to be void in certain circumstances.—
Where the Authority finds, on a
representation made to it by the 1[Principal Commissioner or Commissioner] or otherwise, that an
advance ruling pronounced by it under sub-section
of section 245R has been obtained by the applicant
by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and
thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of
such advance ruling and ending with the date of order under this sub-section) to the applicant as if such
advance ruling had never been made.
A copy of the order made under sub-section
shall be sent to the applicant and the 1[Principal
Commissioner or Commissioner].
245U.Powers of the Authority.—
The Authority shall, for the purpose of exercising its powers,
have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to
in section 131 of this Act.
The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the
purposes of Chapter XXVI, of the Code of Criminal Procedure, 1973 (2 of 1974) and every proceeding
before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and
228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
245V. Procedure of Authority.—The Authority shall, subject to the provisions of this Chapter, have
power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.]