Section 380(a)(iv) in The Income Tax Act, 2025

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Union of India - Subsection

Section 380(a)(iv) in The Income Tax Act, 2025

(iv)a determination or decision by the Board for Advance Rulings in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application; or

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Union of India - Subsection

Section 380(a)(iv) in The Income Tax Act, 2025