E-advance rulings procedure standards: electronic service, authentication, storage, access and grievance redressal specified.

Power is conferred on the Principal Chief Commissioner of Income-tax (International Taxation), in consultation with the Income Tax Systems authority and with Board approval, to prescribe standards, formats, modes, procedures and processes for the electronic conduct of e-advance rulings proceedings, including electronic service and receipt of communications, acknowledgment of responses, authentication and verification of submissions, provision of an e-advance rulings facility with login and tracking, centralized document storage and retrieval, and a grievance redressal mechanism.

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