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of <h1>New e-Advance Rulings Scheme 2022 Streamlines Direct Tax Rulings via Electronic Means under Income-tax Act, 1961</h1> The e-advance rulings Scheme, 2022, established by the Central Government under the Ministry of Finance, Department of Revenue, provides a framework for electronic advance rulings concerning direct taxes. This scheme is enacted under the authority granted by specific sections of the Income-tax Act, 1961, and is officially recognized as Notification No. 07/2022. The scheme is designed to streamline the process of obtaining advance tax rulings through electronic means and took effect upon its publication in the Official Gazette on January 18, 2022.
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