44F Certification of copies of the advance rulings pronounced by the Authority

Certification of copies of the advance rulings pronounced by the ¹[Board].

44F. The copy of the advance ruling pronounced by the ²[Board] to be sent to the applicant and to the Commissioner having jurisdiction over his case, shall be certified to be true copy thereof by the Commissioner or Deputy Commissioner, ²[Board] for Advance Rulings, as the case may be.]

Notes:

1. Substituted the Income-tax (Nint Amendment) Rules, 2023, Notification No. 37/2023 dated 12.06.2023

in the marginal heading, for the word-

"Authority”

Following shall be substituted namely-

“Board”

2. Substituted the Income-tax (Nint Amendment) Rules, 2023, Notification No. 37/2023 dated 12.06.2023

At both the places where they occur, for the word-

"Authority”

Following shall be substituted namely-

“Board”