Section 201 of Income-tax Rules, 2026 – Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)

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Section 201: Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)

Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8).

201. The copy of the advance ruling pronounced by the Board, to be sent to the applicant and to the Commissioner having jurisdiction over his case, shall be certified to be true copy thereof by the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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