Section 383
Section 383: application for advance ruling
Section 383 opens the advance ruling chapter of the Income-tax Act, 2025. It sets out how a person who wants certainty on a tax question in advance - before entering into a transaction or filing a return - applies for a ruling, and gives a short window to withdraw the application.
What Section 383 says
"An applicant desirous of obtaining an advance ruling under this Chapter, may make an application in such form and manner, as may be prescribed, stating the question on which the advance ruling is sought."
The application must be accompanied by a fee, as may be prescribed.
An applicant may withdraw an application within thirty days from the date of the application.
Key points
- The application must state the specific question on which an advance ruling is sought.
- Form, manner and the fee amount are left to be prescribed (by rules), not fixed in the section itself.
- Withdrawal is permitted only within thirty days from the date of the application - after that window, the application proceeds under the Board for Advance Rulings' process set out in Section 384.
Frequently asked questions
Within how many days can an advance ruling application be withdrawn?
Within thirty days from the date of the application, as stated in Section 383(3).
Is a fee payable with an advance ruling application?
Yes - Section 383(2) requires the application to be accompanied by a fee, with the amount to be prescribed by rules.
Related sections
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Talk to our tax team about seeking an advance rulingLast updated 9 September 2026