Income Tax Bill Clause 389: Appeal to High Court on Board or Officer Rulings; 60-Day Deadline, Possible 30-Day Extension.

Clause 389 of the Income Tax Bill, 2025, allows an applicant to appeal to the High Court if aggrieved by a ruling or order from the Board for Advance Rulings or the Assessing Officer, as directed by the Principal Commissioner or Commissioner. The appeal must be filed within sixty days from the communication of the ruling or order, following the prescribed form and manner. If the appellant demonstrates sufficient cause for delay, the High Court may extend the filing period by an additional thirty days.