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of <h1>New Section 245W in Income-tax Act Allows Appeals to High Court on Board Rulings with 60-Day Limit</h1> Clause 77 of the Finance Bill, 2021 introduces section 245W to the Income-tax Act, allowing an applicant aggrieved by a ruling from the Board for Advance Rulings or an Assessing Officer to appeal to the High Court within sixty days. The High Court may extend this period by thirty days if justified. The Central Government can create a scheme to enhance efficiency and transparency in filing appeals, potentially modifying existing provisions. Notifications regarding these changes must be presented to Parliament and no directions can be issued post-March 31, 2023. This amendment is effective from April 1, 2021.
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