E-advance rulings enable electronic processing and randomized allocation of advance ruling applications with hearings via video conferencing. The Scheme establishes an electronic framework for advance rulings where the Board for Advance Rulings pronounces e-advance rulings, applications are randomly allocated via an automated allocation system, communications and filings occur through a designated portal and registered e-mail addresses, requisitions for records are made to relevant tax authorities or Joint Secretary (Foreign Tax and Tax Research), hearings may be conducted by video conferencing, and the Board and its Secretary exercise specified procedural, record and civil-court powers.