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Income_tax_2025

Section / Rule Number Content


356. Appealable orders before Joint Commissioner (Appeals).
357. Appealable orders before Commissioner (Appeals)
358. Form of appeal and limitation.
359. Procedure in appeal
360. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals).
361. Appellate Tribunal
362. Appeals to Appellate Tribunal.
363. Orders of Appellate Tribunal.
364. Procedure of Appellate Tribunal.
365. Appeal to High Court
366. Case before High Court to be heard by not less than two Judges.
367. Appeal to Supreme Court.
368. Hearing before Supreme Court.
369. Tax to be paid irrespective of appeal, etc
370. Execution for costs awarded by Supreme Court.
371. Amendment of assessment on appeal
372. Exclusion of time taken for copy.
373. Filing of appeal by income-tax authority.
374. Interpretation of “High Court”.
375. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
377. Revision of orders prejudicial to revenue
378. Revision of other orders.
379. Dispute Resolution Committee.
380. Interpretation
376. Procedure where an identical question of law is pending before High Courts or Supreme Court.
381. Board for Advance Rulings.
382. Vacancies, etc., not to invalidate proceedings.
383. Application for advance ruling
384. Procedure on receipt of application.
385. Appellate authority not to proceed in certain cases.
386. Advance ruling to be void in certain circumstances.
387. Powers of the Board for Advance Rulings
388. Powers of the Board for Advance Rulings
389. Appeal

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