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of <h1>New e-Advance Rulings Scheme 2022: Streamlined Process for Direct Tax Rulings, Video Hearings Available, Dispute Resolution Included</h1> The e-Advance Rulings Scheme, 2022 outlines the procedure for obtaining advance rulings on direct tax applications. Applicants must submit forms electronically to the Board for Advance Rulings. If the application is defective, it can be corrected and re-submitted. The Board processes applications by notifying applicants of allocation or transfer and coordinating with relevant tax authorities to verify records. The Board may allow or reject applications, providing reasons for rejection. Applicants can request hearings via video conferencing. If Board members disagree, the matter is referred to the Principal Chief Commissioner for resolution. The Board issues rulings and communicates them to involved parties.
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