CBDT notifies e-Advance Rulings Scheme, 2022; applicable w.e.f. 18-01-2022
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- Last Updated on 21 January, 2022
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Notification No. 07/2022, dated 18-01-2022
The Central Board of Direct Taxes (CBDT) has notified e-advance rulings Scheme, 2022 applicable with effect from 18-01-2022. The Scheme shall apply to the applications of advance rulings made to the Board for Advance Ruling or applications of advance rulings transferred to such Board.
The CBDT shall devise a process to randomly allocate or transfer the applications for the advance ruling to the Board for Advance Rulings through an automated allocation system. The procedure for filing and processing the application has been laid down under the Scheme.
The applicant shall not be required to appear either personally or through an authorised representative before the Board for Advance Rulings or before the Secretary, ministerial staff, executive or consultant posted with the Board for Advance Rulings.
The proceedings before the Board for Advance Rulings shall not be open to the public. No person other than the applicant, his employee, the concerned officers of the Board for Advance Rulings, the Income-tax authority, or the authorised representatives shall remain present during such proceedings, even on video conferencing or video telephony.
An appeal against an order for advance ruling passed by the Board for Advance Rulings under this Scheme shall lie before the High Court.
Click Here To Read The Full Notification
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