Section-388 : Procedure of Board for Advance Rulings

Learn to understand the section-388 as it is, it's help and useful links to follow.

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

1. Section-388 as per act

The Board for Advance Rulings shall, subject to this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

2. Help and useful links for Section-388

Income Tax Help Center
Income Tax Act 2025 Home
Self Service (DIY) Income Tax Filing made Easy

How to get help from EZTax.in

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.