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Income-tax Act Section 388
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The Income-tax Act, 2025

Section 388 Procedure of Board for Advance Rulings

Chapter
XVIII · Appeals, Revisions and Alternate Dispute Resolutions
Part
2.—Advance rulings
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.