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CA Final · Direct Tax Laws & International Taxation · Advance Rulings

Rohan Exports Pvt Ltd is the applicant before a Board for Advance Rulings, which has pronounced its ruling. Under Rule 201 of the Income-tax Rules, 2026, which statement is correct about the copy sent to the applicant and the jurisdictional Commissioner?

The copy must be certified as a true copy by the Commissioner or Deputy Commissioner or the Board for Advance Rulings, as the case may be. Rule 201 requires this certification for copies sent to the applicant and the jurisdictional Commissioner. It does not assign this to a chartered accountant or only to the Assessing Officer.

  1. AIt must be certified as a true copy by the Commissioner or Deputy Commissioner or Board for Advance Rulings, as the case may beCorrect
  2. BIt need not be certified, as the Board's signature suffices
  3. CIt must be certified by a Chartered Accountant appointed by the applicant
  4. DIt must be certified by the Assessing Officer only

Explanation

Rule 201 provides that the copy of the ruling pronounced by the Board, sent to the applicant and to the Commissioner having jurisdiction, is certified as a true copy by the Commissioner or Deputy Commissioner or Board, as the case may be. No role is given to a chartered accountant or solely to the Assessing Officer.

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