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[Cites 0, Cited by 0] [Section 384] [Entire Act]

Union of India - Subsection

Section 384(7) in The Income Tax Act, 2025

(7)On a request from the applicant, the Board for Advance Rulings shall, before pronouncing its advance ruling, provide an opportunity of being heard to the applicant, either in person or through a duly authorised representative.