Appeal against Board for Advance Ruling: time limited remedy with a short extension and a government scheme for officer appeals. Right to appeal a ruling or order of the Board for Advance Rulings to the High Court lies with an aggrieved applicant within sixty days, with the High Court empowered to grant a further thirty days for sufficient cause. Separately, the Central Government may notify a scheme for Assessing Officer appeals to enhance efficiency through resource optimisation and team based dynamic jurisdiction, and may direct modifications to Act provisions for that purpose; all such notifications must be laid before Parliament.