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INCOME TAX ADVANCE RULING

CHAPTER XIX-B OF INCOME TAX ACT

PART IX-B OF INCOME TAX RULES

AUTHORITY FOR ADVANCE RULINGS (PROCEDURE) RULES, 1996

No option to set off current yearís profit against loss brought forward under 115JB: Advance Ruling

Non resident agents rendering services outside India & getting payment outside India liable to income tax in India : Advance Ruling

 

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