Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVIII · Appeals, Revisions and Alternate Dispute Resolutions

385Appellate authority not to proceed in certain cases.

Section 385 · Chapter XVIII · D.—Alternate Dispute Resolutions — 2.—Advance rulings · page 452 of the Act

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).

Section 385 of The Income-tax Act, 2025 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.