Advance Ruling clarifies the Board's scope to determine tax liability, computation issues, and avoidance arrangements.

Clause 380 defines "advance ruling" to include Board determinations on tax liability for transactions by or involving residents and non-residents, decisions on computation of total income pending before tax authorities or the Appellate Tribunal, and determinations whether proposed arrangements are impermissible avoidance arrangements; such rulings cover questions of law and fact specified in the application. The clause also defines "applicant" (including notified classes of residents and non-residents), "application", "Board for Advance Rulings" and "Member".

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