A Compendium of Advance Rulings with Commentary

The book will contain author commentaries on all the judgments passed as Rulings by the Advance Authority of India since its inception in 1993. The covered judgments are arranged section wise and will be structured in an ascending order of sections to help the reader in finding the judgments/rulings without much difficulty. The publication is aimed to provide guidance on the scheme of Advance Rulings under the Indian Income-tax Act and all the related laws and procedures related to this scheme since its inception. The book will cater to Indian Tax professionals with and also foreign investors who often file their questions to seek a ruling.

• The book has all the rulings pronounced by the Authority for Advance Rulings
• Related provisions of the Income-tax Act and Rules, statutory forms, circulars issued by Central Board of Direct Taxes and other orders of Government of India.
• The book exposes the reader to the global perspective in the area of advance rulings and hoe these are administered in different jurisdictions.