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  • FORM NO. 120 - To seek a determination or ruling from the Board for Advance Rulings (BAR)
  • Shweta Verma
  • img March 24, 2026

FORM NO. 120 - To seek a determination or ruling from the Board for Advance Rulings (BAR)

Form No. 120 is an application form primarily used by non-resident applicants to seek a determination or ruling from the Board for Advance Rulings (BAR) on questions of law or fact relating to proposed or undertaken transactions by the applicant. These forms facilitate clarity and certainty on tax liability issues in advance, avoiding future disputes and litigations.

https://www.incometaxindia.gov.in/documents/d/guest/form-120-faqs

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Shweta Verma

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