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of <h1>India's e-Advance Rulings Scheme 2022 Digitizes Tax Rulings with AI for Efficiency and Transparency.</h1> The e-Advance Rulings Scheme, 2022, established by the Ministry of Finance's Central Board of Direct Taxes, outlines a digital process for handling advance tax rulings in India. It aims to streamline and automate the allocation and processing of applications for advance rulings using technology like artificial intelligence. The scheme defines key terms and procedures, including application filing, allocation, and ruling issuance, all conducted electronically to enhance efficiency and transparency. The Board for Advance Rulings is empowered to manage these processes, with hearings conducted via video conferencing and all communications handled electronically. Appeals against rulings can be made to the High Court.
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