Appeal against advance rulings: time limited right with possible short extension and centralized scheme for filing. Right to appeal is available to an aggrieved applicant against advance rulings or orders of the Board for Advance Rulings or an Assessing Officer to the High Court within sixty days, with a discretionary further period of thirty days for sufficient cause. The Central Government may notify a scheme for Assessing Officer appeals to enhance efficiency and may, by notification, exempt or modify Act provisions to implement the scheme, subject to a limitation on issuing such directions and parliamentary laying of notifications.