Chapter-wise list of all sections under Income-tax Act 1961 as amended by the Finance Act, 2021. These are applicable for Assessment Year (AY) 2022-23 to assess income earned during previous year 2021-2022.
CHAPTER-XA General Anti-Avoidance Rule
Section 95: Applicability of General Anti-Avoidance Rule
Section 96: Impermissible avoidance arrangement
Section 97: Arrangement to lack commercial substance
Section 98: Consequences of impermissible avoidance arrangement
Section 99: Treatment of connected person and accommodating party
Section 100: Application of this Chapter
Section 101: Framing of guidelines
Section 102: Definitions
CHAPTER-XI Additional income-tax on undistributed profits
Section 104: Income-tax on undistributed income of certain companies
Section 105: Special provisions for certain companies
Section 106: Period of limitation for making orders under section 104
Section 107: Approval of Inspecting Assistant Commissioner for orders under section 104
Section 107A: Reduction of minimum distribution in certain cases
Section 108: Savings for company in which public are substantially interested
Section 109: Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.
CHAPTER-XII Determination of tax in certain special cases
Section 110: Determination of tax where total income includes income on which no tax is payable
Section 111: Tax on accumulated balance of recognised provident fund
Section 111A: Tax on short-term capital gains in certain cases
Section 112: Tax on long-term capital gains
Section 112A: Tax on long-term capital gains in certain cases
Section 113: Tax in the case of block assessment of search cases
Section 114: Tax on capital gains in cases of assessees other than companies
Section 115: Tax on capital gains in case of companies
Section 115A: Tax on dividends, royalty and technical service fees in the case of foreign companies
Section 115AB: Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 115AC: Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115ACA: Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115AD: Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 115B: Tax on profits and gains of life insurance business
Section 115BA: Tax on income of certain 76[manufacturing]domestic companies
Section 115BAA: Tax on income of certain domestic companies
Section 115BAB: Tax on income of new manufacturing domestic companies
Section 115BAC: Tax on income of individuals and Hindu undivided family
Section 115BAD: Tax on income of certain resident co-operative societies
Section 115BB: Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
Section 115BBA: Tax on non-resident sportsmen or sports associations
Section 115BBB: Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds
Section 115BBC: Anonymous donations to be taxed in certain cases
Section 115BBD: Tax on certain dividends received from foreign companies
Section 115BBDA: Tax on certain dividends received from domestic companies
Section 115BBE: Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D
Section 115BBF: Tax on income from patent
Section 115BBG: Tax on income from transfer of carbon credits
Section 115BBH: Tax on income from virtual digital assets. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 115BBI: Specified income of certain institutions. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
CHAPTER-XIIA Special provisions relating to certain incomes of non-residents
Section 115C: Definitions
Section 115D: Special provision for computation of total income of non-residents
Section 115E: Tax on investment income16 and long-term capital gains
Section 115F: Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 115G: Return of income not to be filed in certain cases
Section 115H: Benefit under CHAPTER-to be available in certain cases even after the assessee becomes resident
Section 115-I: Chapter-not to apply if the assessee so chooses
CHAPTER-XIIB Special provisions relating to certain companies
Section 115J: Special provisions relating to certain companies
Section 115JA: Deemed income relating to certain companies
Section 115JAA: Tax credit in respect of tax paid on deemed income relating to certain companies
Section 115JB: Special provision for payment of tax by certain companies
CHAPTER-XIIBA Special provisions relating to certain limited liability partnerships
Section 115JC: Special provisions for payment of tax by certain persons other than a company
Section 115JD: Tax credit for alternate minimum tax
Section 115JE: Application of other provisions of this Act
Section 115JEE: Application of this CHAPTER-to certain persons
Section 115JF: Interpretation in this Chapter
CHAPTER-XIIBB Special provisions relating to conversion of Indian branch of a foreign bank into a subsidiary company
Section 115JG: Conversion of an Indian branch of foreign company into subsidiary Indian company
CHAPTER-XIIBC Special provisions relating to foreign company said to be resident in India
Section 115JH: Foreign company said to be resident in India
CHAPTER-XIIC Special provisions relating to retail trade etc.
Section 115K: Special provision for computation of income in certain cases
Section 115L: Return of income not to be filed in certain cases
Section 115M: Special provision for disallowance of deductions and rebate of income-tax
Section 115N: Bar of proceedings in certain cases
CHAPTER-XIID Special provisions relating to tax on distributed profits of domestic companies
Section 115-O: Tax on distributed profits of domestic companies
Section 115P: Interest payable for non-payment of tax by domestic companies
Section 115Q: When company is deemed to be in default
CHAPTER-XIIDA Special provisions relating to tax on distributed income of domestic company for buy-back of shares
Section 115QA: Tax on distributed income to shareholders
Section 115QB: Interest payable for non-payment of tax by company
Section 115QC: When company is deemed to be assessee in default
CHAPTER-XIIE Special provisions relating to tax on distributed income
Section 115R: Tax on distributed income to unit holders
Section 115S: Interest payable for non-payment of tax
Section 115T: Unit Trust of India or Mutual Fund to be an assessee in default
CHAPTER-XIIEA Special provisions relating to tax on distributed income by securitisation trusts
Section 115TA: Tax on distributed income to investors
Section 115TB: Interest payable for non-payment of tax
Section 115TC: Securitisation trust to be assessee in default
Section 115TCA: Tax on income from securitisation trusts
CHAPTER-XIIEB Special provisions relating to tax on accreted income of certain trusts and institutions
Section 115TD: Tax on accreted income
Section 115TE: Interest payable for non-payment of tax by trust or institution
Section 115TF: When trust or institution is deemed to be assessee in default
CHAPTER-XIIF Special provisions relating to tax on income received from venture capital companies and venture capital funds
Section 115U: Tax on income in certain cases
CHAPTER-XIIFA Special provisions relating to business trusts
Section 115UA: Tax on income of unit holder and business trust
CHAPTER-XIIFB Special provisions relating to tax on income of investment funds and income received from such funds
Section 115UB: Tax on income of investment fund and its unit holders
CHAPTER-XIIG Special provisions relating to income of shipping companies
Section 115V: Definitions
Section 115VA: Computation of profits and gains from the business of operating qualifying ships
Section 115VB: Operating ships
Section 115VC: Qualifying company
Section 115VD: Qualifying ship
Section 115VE: Manner of computation of income under tonnage tax scheme
Section 115VF: Tonnage income
Section 115VG: Computation of tonnage income
Section 115VH: Calculation in case of joint operation, etc.
Section 115VI: Relevant shipping income
Section 115VJ: Treatment of common costs
Section 115VK: Depreciation
Section 115VL: General exclusion of deduction and set off, etc.
Section 115VM: Exclusion of loss
Section 115VN: Chargeable gains from transfer of tonnage tax assets
Section 115-VO: Exclusion from provisions of section 115JB
Section 115VP: Method and time of opting for tonnage tax scheme
Section 115VQ: Period for which tonnage tax option to remain in force
Section 115VR: Renewal of tonnage tax scheme
Section 115VS: Prohibition to opt for tonnage tax scheme in certain cases
Section 115VT: Transfer of profits to Tonnage Tax Reserve Account
Section 115VU: Minimum training requirement for tonnage tax company
Section 115VV: Limit for charter in of tonnage
Section 115VW: Maintenance and audit of accounts
Section 115VX: Determination of tonnage
Section 115VY: Amalgamation
Section 115VZ: Demerger
Section 115VZA: Effect of temporarily ceasing to operate qualifying ships
Section 115VZB: Avoidance of tax
Section 115VZC: Exclusion from tonnage tax scheme
CHAPTER-XIIH Income-tax on fringe benefits
Section 115W: Definitions
Section 115WA: Charge of fringe benefit tax
Section 115WB: Fringe benefits
Section 115WC: Value of fringe benefits
Section 115WD: Return of fringe benefits
Section 115WE: Assessment
Section 115WF: Best judgment assessment
Section 115WG: Fringe benefits escaping assessment
Section 115WH: Issue of notice where fringe benefits have escaped assessment
Section 115WI: Payment of fringe benefit tax
Section 115WJ: Advance tax in respect of fringe benefits
Section 115WK: Interest for default in furnishing return of fringe benefits
Section 115WKA: Recovery of fringe benefit tax by the employer from the employee
Section 115WKB: Deemed payment of tax by employee
Section 115WL: Application of other provisions of this Act
Section 115WM: CHAPTER-XII-H not to apply after a certain date
CHAPTER-XIII Income-tax Authorities
Section 116: Income-tax authorities
Section 117: Appointment of income-tax authorities
Section 118: Control of income-tax authorities
Section 119: Instructions to subordinate authorities
Section 119A: Taxpayer’s Charter
Section 120: Jurisdiction of income-tax authorities
Section 121: Jurisdiction of Commissioners
Section 121A: Jurisdiction of Commissioners (Appeals)
Section 122: Jurisdiction of Appellate Assistant Commissioners
Section 123: Jurisdiction of Inspecting Assistant Commissioners
Section 124: Jurisdiction of Assessing Officers
Section 125: Powers of Commissioner respecting specified areas, cases, persons, etc.
Section 125A: Concurrent jurisdiction of Inspecting Assistant Commissioner and Income-tax Officer
Section 126: Powers of Board respecting specified area, classes of persons or incomes
Section 127: Power to transfer cases
Section 128: Functions of Inspectors of Income-tax
Section 129: Change of incumbent of an office
Section 130: Commissioner competent to perform any function or functions
Section 130A: Income-tax Officer competent to perform any function or functions
Section 131: Power regarding discovery, production of evidence, etc.
Section 132: Search and seizure
Section 132A: Powers to requisition books of account, etc.
Section 132B: Application of seized or requisitioned assets
Section 133: Power to call for information
Section 133A: Power of survey
Section 133B: Power to collect certain information
Section 133C: Power to call for information by prescribed income-tax authority
Section 134: Power to inspect registers of companies
Section 135: Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and Joint Commissioner
Section 135A: Faceless collection of information
Section 136: Proceedings before income-tax authorities to be judicial proceedings
Section 137: Disclosure of information prohibited
Section 138: Disclosure of information respecting assessees
CHAPTER-XIV Procedure for assessment
Section 139: Return of income
Section 139A: Permanent account number
Section 139AA: Quoting of Aadhaar number
Section 139B: Scheme for submission of returns through Tax Return Preparers
Section 139C: Power of Board to dispense with furnishing documents, etc., with return
Section 139D: Filing of return in electronic form
Section 140: Return by whom to be verified
Section 140A: Self-assessment
Section 140B: Tax on updated return (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 141: Provisional assessment
Section 141A: Provisional assessment for refund
Section 142: Inquiry before assessment
Section 142A: Estimation of value of assets by Valuation Officer
Section 142B: Faceless inquiry or Valuation
Section 143: Assessment
Section 144: Best judgment assessment
Section 144A: Power of Joint Commissioner to issue directions in certain cases.
Section 144B: Faceless Assessment
Section 144BA: Reference to Principal Commissioner or Commissioner in certain cases.
Section 144C: Reference to dispute resolution panel
Section 145: Method of accounting
Section 145A: Method of accounting in certain cases
Section 145B: Taxability of certain income
Section 146: Reopening of assessment at the instance of the assessee
Section 147: Income escaping assessment
Section 148: Issue of notice where income has escaped assessment
Section 148A: Conducting inquiry, providing opportunity before issue of notice under section 148
Section 148B: Prior approval for assessment, reassessment or recomputation in certain cases (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 149: Time limit for notice
Section 150: Provision for cases where assessment is in pursuance of an order on appeal, etc.
Section 151: Sanction for issue of notice
Section 151A: Faceless assessment of income escaping assessment
Section 152: Other provisions
Section 153: Time limit for completion of assessment, reassessment and recomputation
Section 153A: Assessment in case of search or requisition
Section 153B: Time limit for completion of assessment under section 153A
Section 153C: Assessment of income of any other person
Section 153D: Prior approval necessary for assessment in cases of search or requisition
Section 154: Rectification of mistake
Section 155: Other amendments
Section 156: Notice of demand
Section 156A: Modification and revision of notice in certain cases. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 157: Intimation of loss
Section 157A: Faceless rectification, amendments and issuance of notice or intimation
Section 158: Intimation of assessment of firm
CHAPTER-XIVA Special provision for avoiding repetitive appeals
Section 158A: Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 158AA: Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court
Section 158AB: Procedure where an identical question of law is pending before High Courts or Supreme Court. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
CHAPTER-XIVB Special procedure for assessment of search cases
Section 158B: Definitions
Section 158BA: Assessment of undisclosed income as a result of search
Section 158BB: Computation of undisclosed income of the block period
Section 158BC: Procedure for block assessment
Section 158BD: Undisclosed income of any other person
Section 158BE: Time limit for completion of block assessment
Section 158BF: Certain interests and penalties not to be levied or imposed
Section 158BFA: Levy of interest and penalty in certain cases
Section 158BG: Authority competent to make the block assessment
Section 158BH: Application of other provisions of this Act
Section 158BI: Chapter-not to apply after certain date
CHAPTER-XV Liability in special cases
Section 159: Legal representatives
Section 160: Representative assessee
Section 161: Liability of representative assessee
Section 162: Right of representative assessee to recover tax paid
Section 163: Who may be regarded as agent
Section 164: Charge of tax where share of beneficiaries unknown.
Section 164A: Charge of tax in case of oral trust
Section 165: Case where part of trust income is chargeable
Section 166: Direct assessment or recovery not barred
Section 167: Remedies against property in cases of representative assessees
Section 167A: Charge of tax in the case of a firm
Section 167B: Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167C: Liability of partners of limited liability partnership in liquidation
Section 168: Executors
Section 169: Right of executor to recover tax paid
Section 170: Succession to business otherwise than on death
Section 170A: Effect of order of tribunal or court in respect of business reorganisation (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 171: Assessment after partition of a Hindu undivided family
Section 172: Shipping business of non-residents
Section 173: Recovery of tax in respect of non-resident from his assets
Section 174: Assessment of persons leaving India
Section 174A: Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 175: Assessment of persons likely to transfer property to avoid tax
Section 176: Discontinued business
Section 177: Association dissolved or business discontinued
Section 178: Company in liquidation
Section 179: Liability of directors of private company in liquidation
Section 180: Royalties or copyright fees for literary or artistic work
Section 180A: Consideration for know-how
Section 181: Omitted by the Finance Act, 1988, w.e.f. 1-4-1989
CHAPTER-XVI Special provisions applicable to firms
Section 182: Assessment of registered firms
Section 183: Assessment of unregistered firms
Section 184: Assessment as a firm
Section 185: Assessment when section 184 not complied with
Section 187: Change in constitution of a firm
Section 188: Succession of one firm by another firm
Section 188A: Joint and several liability of partners for tax payable by firm
Section 189: Firm dissolved or business discontinued
Section 189A: Provisions applicable to past assessments of firms
CHAPTER-XVII Collection and recovery of tax
Section 190: Deduction at source and advance payment
Section 191: Direct payment
Section 192: Salary
Section 192A: Payment of accumulated balance due to an employee
Section 193: Interest on securities
Section 194: Dividends
Section 194A: Interest other then ‘Interest on securities’
Section 194B: Winnings from lottery or crossword puzzle
Section 194BB: Winnings from horse race
Section 194C: Payments to contractors
Section 194D: Insurance commission
Section 194DA: Payment in respect of life insurance policy
Section 194E: Payments to non-resident sportsmen or sports associations
Section 194EE: Payments in respect of deposits under National Savings Scheme, etc.
Section 194F: Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section 194G: Commission, etc., on the sale of lottery tickets
Section 194H: Commission or brokerage
Section 194-I: Rent
Section 194IA: Payment on transfer of certain immovable property other than agricultural land
Section 194IB: Payment of rent by certain individuals or Hindu undivided family
Section 194IC: Payment under specified agreement
Section 194J: Fees for professional or technical services
Section 194K: Income in respect of units
Section 194L: Payment of compensation on acquisition of capital asset
Section 194LA: Payment of compensation on acquisition of certain immovable property
Section 194LB: Income by way of interest from infrastructure debt fund
Section 194LBA: Certain income from units of a business trust
Section 194LBB: Income in respect of units of investment fund
Section 194LBC: Income in respect of investment in securitization trust
Section 194LC: Income by way of interest from Indian company
Section 194LD: Income by way of interest on certain bonds and Government securities
Section 194M: Payment of certain sums by certain individuals or Hindu undivided family
Section 194N: Payment of certain amounts in cash
Section 194-O: Payment of certain sums by e-commerce operator to e-commerce participant
Section 194P: Deduction of tax in case of specified senior citizen
Section 194Q: Deduction of tax at source on payment of certain sum for purchase of goods
Section 194R: Deduction of tax on benefit of perquisite in respect of business or profession. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 194S: Payment on transfer of virtual digital asset. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 195: Other sums
Section 195A: Income payable “net of tax”
Section 196: Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A: Income in respect of units of non-residents
Section 196B: Income from units
Section 196C: Income from foreign currency bonds or shares of Indian company
Section 196D: Income of Foreign Institutional Investors from securities
Section 197: Certificate for deduction at lower rate
Section 197A: No deduction to be made in certain cases
Section 197B: Lower deduction in certain cases for a limited period
Section 198: Tax deducted is income received
Section 199: Credit for tax deducted
Section 200: Duty of person deducting tax
Section 200A: Processing of statements of tax deducted at source
Section 201: Consequences of failure to deduct or pay
Section 202: Deduction only one mode of recovery
Section 203: Certificate for tax deducted
Section 203A: Tax deduction and collection account number
Section 203AA: Furnishing of statement of tax deducted
Section 204: Meaning of ‘person responsible for paying’
Section 205: Bar against direct demand on assessee
Section 206: Persons deducting tax to furnish prescribed returns
Section 206A: Furnishing of statement in respect of payment of any income to residents without deduction of tax
Section 206AA: Requirement to furnish Permanent Account Number
Section 206AB: Special provision for deduction of tax at source for non-filers of income-tax return
Section 206B: Person paying dividend to certain residents without deduction of tax to furnish prescribed return
Section 206C: Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CA: Tax collection account number
Section 206CB: Processing of statements of tax collected at source
Section 206CC: Requirement to furnish Permanent Account number by collectee
Section 260CCA: Special provision for collection of tax at source for non-filers of income-tax return
Section 207: Liability for payment of advance tax
Section 208: Conditions of liability to pay advance tax
Section 209: Computation of advance tax
Section 209A: Computation and payment of advance tax by assessee
Section 210: Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 211: Instalments of advance tax and due dates
Section 212: Estimate by assessee
Section 213: Commission receipts
Section 214: Interest payable by Government
Section 215: Interest payable by assessee
Section 216: Interest payable by assessee in case of under-estimate, etc.
Section 217: Interest payable by assessee when no estimate made
Section 218: When assessee deemed to be in default
Section 219: Credit for advance tax
Section 220: When tax payable and when assessee deemed in default
Section 221: Penalty payable when tax in default
Section 222: Certificate to Tax Recovery Officer
Section 223: Tax Recovery Officer by whom recovery is to be effected
Section 224: Validity of certificate and cancellation or amendment thereof
Section 225: Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
Section 226: Other modes of recovery
Section 227: Recovery through State Government
Section 228: Recovery of Indian tax in Pakistan and Pakistan tax in India
Section 228A: Recovery of tax in pursuance of agreements with foreign countries
Section 229: Recovery of penalties, fine, interest and other sums
Section 230: Tax clearance certificate
Section 230A: Restrictions on registration of transfers of immovable property in certain cases
Section 231: Period for commencing recovery proceedings
Section 232: Recovery by suit or under other law not affected
Section 233: Recovery of tax payable under provisional assessment
Section 234: Tax paid by deduction or advance payment
Section 234A: Interest for defaults in furnishing return of income
Section 234B: Interest for defaults in payment of advance tax
Section 234C: Interest for deferment of advance tax
Section 234D: Interest on excess refund
Section 234E: Fee for default in furnishing statements
Section 234F: Fee for default in furnishing return of income
Section 234G: Fee for default relating to statement or certificate
Section 234H: Fee for default relating to intimation of Aadhaar number
CHAPTER-XVIII Relief respecting tax on dividends in certain cases
Section 235: Relief to shareholders in respect of agricultural income-tax attributable to dividends
Section 236: Relief to company in respect of dividend paid out of past taxed profits
Section 236A: Relief to certain charitable institutions or funds in respect of certain dividends
CHAPTER-XIX Refunds
Section 237: Refunds
Section 238: Person entitled to claim refund in certain special cases
Section 239: Form of claim for refund and limitation
Section 239A: Refund for denying liability to deduct tax in certain cases. (Inserted w.e.f. 01.04.2022 by the Finance Act 2022)
Section 240: Refund on appeal, etc.
Section 241: Power to withhold refund in certain cases
Section 241A: Withholding of refund in certain cases
Section 242: Correctness of assessment not to be questioned
Section 243: Interest on delayed refunds
Section 244: Interest on refund where no claim is needed
Section 244A: Interest on refunds
Section 245: Set off of refunds against tax remaining payable
CHAPTER-XIXA Settlement of cases
Section 245A: Definitions
Section 245AA: Interim Boards for Settlement
Section 245B: Income-tax Settlement Commission
Section 245BA: Jurisdiction and powers of Settlement Commission
Section 245BB: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
Section 245BC: Power of Chairman to transfer cases from one Bench to another
Section 245BD: Decision to be by majority
Section 245C: Application for settlement of cases
Section 245D: Procedure on receipt of an application under section 245C
Section 245DD: Power of Settlement Commission to order provisional attachment to protect revenue
Section 245E: Power of Settlement Commission to reopen completed proceedings
Section 245F: Powers and procedure of Settlement Commission
Section 245G: Inspection, etc., of reports
Section 245H: Power of Settlement Commission to grant immunity from prosecution and penalty
Section 245HA: Abatement of proceeding before Settlement Commission
Section 245HAA: Credit for tax paid in case of abatement of proceedings
Section 245-I: Order of settlement to be conclusive
Section 245J: Recovery of sums due under order of settlement
Section 245K: Bar on subsequent application for settlement
Section 245L: Proceedings before Settlement Commission to be judicial proceedings
Section 245M: Option to withdraw pending application
CHAPTER-XIX AA Advance rulings
Section 245MA: Dispute Resolution Committee
CHAPTER-XIXB Advance rulings
Section 245N: Definitions
Section 245-O: Authority for Advance Rulings
Section 245-OA: Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member
Section 245-OB: Board for Advance Rulings
Section 245P: Vacancies, etc., not to invalidate proceedings
Section 245Q: Application for advance ruling
Section 245R: Procedure on receipt of application
Section 245RR: Appellate authority not to proceed in certain cases
Section 245S: Applicability of advance ruling
Section 245T: Advance ruling to be void in certain circumstances
Section 245U: Powers of the Authority
Section 245V: Procedure of Authority
Section 245W: Appeal