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<h1>Board for Advance Rulings has civil court powers under Code of Civil Procedure, 1908, relevant to Income Tax Bill, 2025.</h1> The Board for Advance Rulings possesses the powers of a civil court as per the Code of Civil Procedure, 1908, relevant to section 246 of the Income Tax Bill, 2025. It is deemed a civil court for section 215 but not for Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023. Proceedings before the Board are judicial under sections 229, 267, and 233 of the Bharatiya Nyaya Sanhita, 2023.