One Additional Member to be Nominated to Decide Advance Rulings in Case of Difference of Opinion
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- Last Updated on 14 June, 2023
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S.O. 2569(E) dated 12-06-2023
The Central Board of Direct Taxes (CBDT) amended Rule 6 of the e-advance rulings Scheme, 2022. The amended rule prescribes the procedure to be adopted by the members in case of difference of opinion among the members in case of any point or points.
Where members of the Board for Advance Rulings differ in opinion on any point, the Board for Advance Rulings shall refer such point to the PCCIT (International Taxation), who shall nominate one member from any other Board for Advance Rulings and, accordingly, such point shall be decided according to the opinion of the majority of the Members.
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