Income-tax Act, 1961 · Chapter XIX: B · Advance rulings
Section 245RR: Appellate authority not to proceed in certain cases
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, [under sub-section(1) of section 245Q]].
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 245RR
No Supreme Court judgment in our database cites this section yet.