How is it decided whether the ruling is based on the question of law or fact?
Who is the ‘Applicant’ in the case of a Non-resident beneficiary of a resident trust?
How is the status of the ‘Non-Resident’ decided?
What is the period that has to be completed before an applicant can apply for a Non-Resident status?
To what extent is the Advance Rulings binding on the applicant?
Other conceptual issues of Advance Ruling
Application for Advance Ruling
Procedure on receipt of the application
AAR may reject the application in specified cases
‘Question raised in the application is already pending’ - Meaning of
Pendency must be with reference to the date of application
Pendency must be ‘in case of the applicant’
‘Transaction which is designed prima facie for the avoidance of income-tax’ - Meaning of
Appearance before AAR
Time limit for decision of AAR
AAR to have powers of a Civil Court
Advance Ruling – What does this mean?
What does the term 'transaction' mean?
Capital Gain – Cost Inflation Index
Purpose of Introduction of the fringe benefit tax!
What is the nature of the fringe benefit tax?
Who is covered under the said Fringe Benefit Tax?
What is meant by Fringe Benefits?
What are the type of Fringe Benefits Covered?
What is the rate of tax at which the fringe benefit would be taxable
What is the value of quantum of the fringe benefit considered out of the total expenditure for the purpose of levy of Fringe Benefit Tax?
Are there any exemptions out of the above specified expenditures?
the valuation rates for fringe benefits for various expenditure are same for all the employers/assessee or vary with the assessee?
Whether such a fringe benefit tax paid is allowable as deduction?
In what manner and when the tax on Fringe Benefit tax has to be paid?
What is the time limit for filling of the return of fringe benefit?
What are the provisions relating to the filling of return and assessment of fringe benefit tax?
What are the consequences of the non-payment of the fringe benefits tax in time?
What are the consequences of non-filling of the return of fringe benefits?
If the fringe benefit tax return filed shows inaccurate data as regards the fringe benefit, is there any penal consequence?
Does it mean that the amounts are taxed as fringe benefits in the hands of employer and as perquisites in the hands of employees?
Tax Deduction at Source
DIN 1(Application Form) DIN 2 Form DIN 3 Form DIN 4 Form DSC Form