Question

the international decision role mentioned in the in the tax​

Answer 1

Explanation:

The scheme of advance rulings was introduced by the Finance Act, 1993. Chapter XIX-B of the Income-tax Act, which deals with advance rulings, came into force with effect from 1-6-1993. Under the scheme the power of giving advance rulings has been entrusted to an independent adjudicatory body. Accordingly, a high level body headed by a retired judge of the Supreme Court has been set-up.

I HOPE IT'S HELP YOU

AND

PLEASE FOLLOW ME ✋️