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          Income Tax

          What is Board for Advance Rulings?

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          Board for Advance Rulings created to issue advance tax rulings, constituted by Central Government with senior officer members. The Finance Act, 2021 empowers the Central Government to constitute one or more Boards for Advance Rulings to issue advance rulings; each Board must comprise two members who are officers not below the rank of Chief Commissioner, and the Central Board of Direct Taxes has notified Boards in Delhi and Mumbai.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Board for Advance Rulings created to issue advance tax rulings, constituted by Central Government with senior officer members.

                                  The Finance Act, 2021 empowers the Central Government to constitute one or more Boards for Advance Rulings to issue advance rulings; each Board must comprise two members who are officers not below the rank of Chief Commissioner, and the Central Board of Direct Taxes has notified Boards in Delhi and Mumbai.


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