Rule 201: Certified copies of advance rulings
Section 384(8) requires a copy of the advance ruling, duly signed and certified in the prescribed manner, to be sent to the applicant and the Principal Commissioner or Commissioner. Rule 201 prescribes the certification: the copy is certified to be a true copy by the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be.
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Bare law
Rule 201 - Certification of copies of advance rulings pronounced by Board for Advance Rulings under section 384(8)
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.
Rule breakdown
What the rule requires
The copy of the advance ruling pronounced by the Board, to be sent to the applicant and to the Commissioner having jurisdiction over the applicant's case, must be certified as a true copy.
The certifying authority, as printed, is the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be. The rule does not state which of them certifies in a particular case.
Link with section 384(8)
Section 384(8) of the Act requires a copy of the advance ruling, duly signed by the Members and certified in the prescribed manner, to be sent to the applicant and to the Principal Commissioner or Commissioner. Rule 201 is the prescribed manner of certification.
What the rule does not cover
Rule 201 deals only with certification of copies. It does not deal with the content, binding effect or appeal against the ruling; see section 389(1) and Rule 202 for appeals.
Key takeaways
True copy
Copies sent to the applicant and jurisdictional Commissioner are certified true copies.
Certifying authority
Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be.
Practical checklist
- Check the true-copy certification on the copy received.
Avoid
- Do not treat an uncertified copy as the copy contemplated by this rule.
FAQs
Who receives a certified copy of the advance ruling?
The applicant and the Commissioner having jurisdiction over the applicant's case.
Who certifies the copy?
The Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may be.
Does Rule 201 deal with appeals?
No. Appeals to the High Court are under section 389(1) and Rule 202.
Glossary
- True copy
- A copy certified as accurately reproducing the advance ruling.
- Jurisdictional Commissioner
- The Commissioner having jurisdiction over the applicant's case.