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2025Section 388

388. Procedure of Board for Advance Rulings.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

The Board for Advance Rulings 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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·