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<h1>All Advance Rulings Communications Now Electronic Under e-Advance Rulings Scheme, 2022; Email Exchanges Required for All Parties Involved.</h1> Under the e-Advance Rulings Scheme, 2022, all communications related to advance rulings are conducted electronically. This includes exchanges between the Board for Advance Rulings and applicants or their representatives, as well as communications with the Principal Commissioner or Commissioner of Income-tax. Applications received in non-electronic formats may be forwarded electronically if feasible. Notices, orders, and other communications from the Board are sent to the applicant's registered email. Responses from the applicant or authorized representatives and tax commissioners are also submitted via registered or official email addresses.