RULE 201 INCOME-TAX RULES 2026 Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

201. The copy of the advance ruling pronounced by the Board, 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 or Board for Advance Rulings, as the case may be.