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Rule 44F of Income Tax Rules 1962: Certification of copies of the advance rulings pronounced by the Authority
Rule 44F : Certification of copies of the advance rulings pronounced by the Authority
(Part IX-B : Advance Rulings)
The copy of the advance ruling pronounced by the Authority to be sent to the applicant and to the Commissioner having jurisdiction over his case, shall be certified to be true copy thereof by the Commissioner or Deputy Commissioner, Authority for Advance Rulings, as the case may be.
Extra Notes for Readers:
- Rule 44F was introduced by the Income Tax (19th Amendment) Rules, 1993, w.e.f. 2-11-1993
Reference/Source: Check at Income Tax site for latest version of the Rules - link