https://www.taxtmi.com/manuals?id=1398 The Board of Advance Rulings is vested with civil court powers to order discovery and inspection, enforce attendance, examine on oath, issue commissions and compel production of books and documents. The Board is deemed a civil court for purposes of initiating prosecutions for offences against public justice and every proceeding is treated as a judicial proceeding under relevant penal provisions, subject to specified exclusions under criminal procedure. en-us Mon, 11 Jan 2016 13:12:00 +0530 Mon, 29 Jan 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1398 The Board of Advance Rulings is vested with civil court powers to order discovery and inspection, enforce attendance, examine on oath, issue commissions and compel production of books and documents. The Board is deemed a civil court for purposes of initiating prosecutions for offences against public justice and every proceeding is treated as a judicial proceeding under relevant penal provisions, subject to specified exclusions under criminal procedure. Manuals Income Tax Mon, 11 Jan 2016 13:12:00 +0530 https://www.taxtmi.com/manuals?id=1398