Section 385
Section 385: appellate authority not to proceed in certain cases
Section 385 protects the advance ruling process from being overtaken by parallel proceedings - once a resident applicant has taken a question to the Board for Advance Rulings under Section 383(1), no income-tax authority or the Appellate Tribunal can decide that same issue.
What Section 385 says
"No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1)."
Frequently asked questions
Does this bar apply to all applicants, or only residents?
The bar as worded in Section 385 applies where the application under Section 383(1) has been made by an applicant who is a resident.
Related sections
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Talk to our tax team about advance ruling proceedingsLast updated 9 September 2026