Home > Income Tax Act 2025 > Section-388Last Updated: Mar 06th 2025
Section-388 seeks to empower the Board for Advance Rulings to regulate its own procedure. 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"
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.
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.