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of <h1>Board for Advance Rulings Holds Civil Court Powers Under Code of Civil Procedure, 1908; Judicial Proceedings Explained</h1> The Board for Advance Rulings under the e-Advance Rulings Scheme, 2022, possesses the powers of a civil court as per the Code of Civil Procedure, 1908, for exercising its functions. It is considered a civil court for certain purposes under the Indian Penal Code but not under Chapter XXVI of the Code of Criminal Procedure. Proceedings before the Board are judicial in nature. The Board can address difficulties in implementing its orders, either on its own initiative or upon request by the applicant or relevant tax authorities, provided such actions align with the Act's provisions.
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