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of <h1>e-Advance Rulings Scheme 2022 Defines Key Terms for Direct Taxes Under Income-tax Act, 1961</h1> The e-Advance Rulings Scheme, 2022, outlines definitions related to direct taxes under the Income-tax Act, 1961. Key terms include 'Act,' referring to the Income-tax Act, 1961, and 'advance ruling,' as defined in section 245N. The 'applicant' is the assessee filing under section 245Q, while 'authorised representative' follows section 288. The 'automated allocation system' uses technology to allocate cases. The 'Board for Advanced Rulings' is constituted under section 245-OB. Definitions also cover terms like 'computer resource,' 'designated portal,' 'digital signature,' and 'electronic mode,' among others, aligning with the Information Technology Act, 2000.
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