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<h1>Applicants can appeal Board or AO rulings to High Court within 60 days, extendable by 30 days for cause under new appeal rules</h1> An applicant aggrieved by a ruling or order of the Board for Advance Rulings or the Assessing Officer, directed by the Principal Commissioner or Commissioner, may appeal to the High Court within sixty days of communication. The High Court may extend this period by thirty days for sufficient cause. The Central Government may notify a scheme to enhance appeal efficiency through resource optimization and team-based mechanisms. It may also exempt or modify certain Act provisions to implement this scheme, but no such direction can be issued after March 31, 2023. All notifications under these provisions must be laid before both Houses of Parliament promptly.