The Income-tax Act, 2025
Chapter-XVIII Appeals, Revisions and Alternate Dispute Resolutions
D.—Alternate Dispute Resolutions
2.—Advance rulings
Section 388: Procedure of Board for Advance Rulings.
388. 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.
