Appeal to High Court enables challenges to Board for Advance Rulings and Assessing Officer orders under prescribed procedure.

A new provision authorises appeals to the High Court against Board for Advance Rulings or Assessing Officer orders, to be filed in prescribed form within sixty days with a possible thirty-day extension for sufficient cause. The Central Government may notify a scheme enabling Assessing Officer appeals to enhance efficiency through resource optimisation and team-based dynamic jurisdiction and may, by notification, exempt or modify Act provisions to implement the scheme; such notifications must be laid before Parliament.

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