#Advance Ruling
Log in to FollowTo facilitate foreign investment into the country a number of steps have been taken by Government of India in the past. Setting up an Authority for Advance Rulings (Central Excise, Customs & Service Tax) to give binding rulings, in advance, on Central Excise, Customs and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions of Advance Rulings were introduced through the Finance Acts of 1998, 1999 and 2003.
Income Tax
Income Tax
CBDT Directive Regarding Representation Before Authority For Advance Rulings
Income Tax
Income Tax
Creation of two additional benches of the Authority for Advance Rulings (Income Tax)
Income Tax
Income Tax
Change in rules & forms, fees -Income Tax Advance Ruling by Resident Applicant
Income Tax
Income Tax
Change in Limit for Income Tax Advance Ruling
Goods and Services Tax
Goods and Services Tax
AAR cannot decide whether a supply is inter-State or intra-State
Income Tax
Income Tax
India Signs first batch of five advance pricing agreements with MNCs
Income Tax
Income Tax
Safe Harbour Rules – Transfer Pricing
Income Tax
Income Tax
Revised Form for obtaining advance ruling U/s. 245Q(1)
Income Tax
Income Tax
FAQs on Advance Pricing Agreement (APA) scheme
Income Tax
Income Tax
AAR cannot be approached for a ruling only on a part of a transaction
Income Tax
Income Tax
Ministry of Finance Notifies Advance Price Agreement (APA) Scheme
Income Tax
Income Tax
Tax need to be withheld if payer has right to terminate ‘secondment’ & not ’employment’
Income Tax
Income Tax
Gift by company to subsidiary are dubious & not tax neutral – AAR
Income Tax
Income Tax
