Income Tax Act, 2025
Section 6: Ins. by Act 7 of 2017, s. 174 (w.e.f. 12017).
6. Ins. by Act 7 of 2017, s. 174 (w.e.f. 12017).
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Provided that the Chairman, Vice-Chairman and Member appointed before the commencement of
Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this
Act and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not
come into force.]
245P. Vacancies, etc., not to invalidate proceedings.—No proceeding before, or pronouncement of
advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the
existence of any vacancy or defect in the constitution of the Authority.
245Q. Applicationfor advance ruling.—(1) An applicant desirous of obtaining an advance ruling
under this Chapter 1[2*** or under Chapter IIIA of the Central Excise Act, 1944 (1 of 1944) or under
Chapter VA of the Finance Act, 1994 (32 of 1994)] may make an application in such form and in such
manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The application shall be made in quadruplicate and be accompanied by a fee of 3[ten thousand
rupees or such fee as may be prescribed in this behalf, whichever is higher].
(3) An applicant may withdraw an application within thirty days from the date of the application.
245R. Procedure on receipt of application.—(1) On receipt of an application, the Authority shall
cause a copy thereof to be forwarded to the 4[Principal Commissioner or Commissioner] and, if
necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall,
as soon as possible, be returned to the 3[Principal Commissioner or Commissioner].
(2) The Authority may, after examining the application and the records called for, by order, either
allow or reject the application:
5[Provided that the Authority shall not allow the application where the question raised in the
application,—
(i) is already pending before any income-tax authority or Appellate Tribunal [except in the case
of a resident applicant falling in sub-clause (iii) of clause (b) of section 245N] or any court;
(ii) involves determination of fair market value of any property;
(iii) relates to a transaction or issue which is designed prima facie for the avoidance of incometax [except in the case of a resident applicant falling in sub-clause (iii) of clause (b) ofsection
245N 6*** 7[or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N]]:]
Provided further that no application shall be rejected under this sub-section unless an opportunity
has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in
the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the
3[Principal Commissioner or Commissioner].
(4) Where an application is allowed under sub-section (2), the Authority shall, after examining such
further material as may be placed before it by the applicant or obtained by the Authority, pronounce its
advance ruling on the question specified in the application.
An applicant desirous of obtaining an advance ruling
under this Chapter 1[2*** or under Chapter IIIA of the Central Excise Act, 1944 (1 of 1944) or under
Chapter VA of the Finance Act, 1994 (32 of 1994)] may make an application in such form and in such
manner as may be prescribed, stating the question on which the advance ruling is sought.
The application shall be made in quadruplicate and be accompanied by a fee of 3[ten thousand
rupees or such fee as may be prescribed in this behalf, whichever is higher].
An applicant may withdraw an application within thirty days from the date of the application.
245R. Procedure on receipt of application.—
On receipt of an application, the Authority shall
cause a copy thereof to be forwarded to the 4[Principal Commissioner or Commissioner] and, if
necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall,
as soon as possible, be returned to the 3[Principal Commissioner or Commissioner].
The Authority may, after examining the application and the records called for, by order, either
allow or reject the application:
5[Provided that the Authority shall not allow the application where the question raised in the
application,—
is already pending before any income-tax authority or Appellate Tribunal [except in the case
of a resident applicant falling in sub-clause
of clause
of section 245N] or any court;
involves determination of fair market value of any property;
relates to a transaction or issue which is designed prima facie for the avoidance of incometax [except in the case of a resident applicant falling in sub-clause
of clause
ofsection
245N 6*** 7[or in the case of an applicant falling in sub-clause
of clause
of section 245N]]:]
Provided further that no application shall be rejected under this sub-section unless an opportunity
has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in
the order.
A copy of every order made under sub-section
shall be sent to the applicant and to the
3[Principal Commissioner or Commissioner].
Where an application is allowed under sub-section