Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX-B · Advance Rulings

245RRAppellate authority not to proceed in certain cases.

Section 245RR · Chapter XIX-B · page 873 of the Act

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, under sub-section (1) of section 245Q.

Section 245RR of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.