Board for Advance Rulings: central government may notify a scheme to digitalise procedures, optimise resources and modify Act provisions. Amendment enables the Central Government to substitute the Board for Advance Rulings for the Authority under section 245R and to notify a scheme for the Board to give advance rulings that eliminates applicant interface where feasible, optimises resource utilisation, and introduces dynamic jurisdiction; the Government may notify disapplication or modification of Act provisions to implement the scheme, and such notifications must be laid before Parliament.