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Indian Income Tax Act, 2025   Chapter XVIII ‐ D‐2   Appeals, Revision and Alternate Dispute Resolutions Alternate dispute resolutions ‐ Advance rulings   Section No. Particulars IT Act, 1961 Section No. if any 380   Interpretation 245N 381   Board for Advance Rulings 245-OB 382   Vacancies, etc., not to invalidate proceedings 245P 383   Application for advance ruling 245Q 384   Procedure on receipt of application 245R 385   Appellate authority not to proceed in certain cases 245RR 386   Advance ruling to be void in certain circumstances 245T 387   Powers of the Board for Advance Rulings 245U 388   Procedure of Board for Advance Rulings 245V 389   Appeal 245W BACK