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of <h1>New e-Advance Ruling Scheme 2022 Simplifies Income Tax Rulings Process, Effective January 18, 2022, per CBDT Notification /2022.</h1> The e-Advance Ruling Scheme 2022, effective from January 18, 2022, was introduced by the Central Board of Direct Taxes (CBDT) through Notification No. 07/2022. This scheme applies to advance ruling applications submitted to the Board for Advance Ruling or those transferred to the Board. It serves as a reference guide for understanding the procedures and practices related to income tax advance rulings, providing a streamlined process for obtaining rulings electronically.
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