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Home > Income Tax Act 2025 > Section-385Last Updated: Mar 06th 2025

Section-385 : Appellate authority not to proceed in certain cases

Section-385 seeks to provide that certain authorities not to proceed to decide in certain cases where application for advance ruling has been made. Learn to understand the section-385 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-385 as per act

No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).

2. Help and useful links for Section-385

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.