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Income-tax Act Chapter XVIII
The Income-tax Act, 2025

Chapter XVIII Appeals, Revisions and Alternate Dispute Resolutions

Sections
34 · sections 356 to 389
Amended
2 of 34
  1. A.—Appeals 1.—Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
  2. Section 356 Appealable orders before Joint Commissioner (Appeals)
  3. Section 357 Appealable orders before Commissioner (Appeals)
  4. Section 358 Form of appeal and limitation
  5. Section 359 Procedure in appeal
  6. Section 360 Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
  7. 2.—Appeals to Appellate Tribunal.
  8. Section 361 Appellate Tribunal
  9. Section 362 Appeals to Appellate Tribunal
  10. Section 363 Orders of Appellate Tribunal 1 amendment
  11. Section 364 Procedure of Appellate Tribunal
  12. 3.—Appeals to High Court
  13. Section 365 Appeal to High Court
  14. Section 366 Case before High Court to be heard by not less than two Judges
  15. 4.—Appeals to Supreme Court
  16. Section 367 Appeal to Supreme Court
  17. Section 368 Hearing before Supreme Court
  18. 5.—General
  19. Section 369 Tax to be paid irrespective of appeal, etc
  20. Section 370 Execution for costs awarded by Supreme Court
  21. Section 371 Amendment of assessment on appeal
  22. Section 372 Exclusion of time taken for copy
  23. Section 373 Filing of appeal by income-tax authority
  24. Section 374 Interpretation of “High Court”
  25. B.—Special provisions for avoiding repetitive appeals
  26. Section 375 Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
  27. Section 376 Procedure where an identical question of law is pending before High Courts or Supreme Court
  28. C.—Revision by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
  29. Section 377 Revision of orders prejudicial to revenue
  30. Section 378 Revision of other orders
  31. D.—Alternate Dispute Resolutions 1.—Dispute Resolution Committee in certain cases
  32. Section 379 Dispute Resolution Committee 1 amendment
  33. 2.—Advance rulings
  34. Section 380 Interpretation
  35. Section 381 Board for Advance Rulings
  36. Section 382 Vacancies, etc., not to invalidate proceedings
  37. Section 383 Application for advance ruling
  38. Section 384 Procedure on receipt of application
  39. Section 385 Appellate authority not to proceed in certain cases
  40. Section 386 Advance ruling to be void in certain circumstances
  41. Section 387 Powers of the Board for Advance Rulings
  42. Section 388 Procedure of Board for Advance Rulings
  43. Section 389 Appeal