https://www.taxtmi.com/acts?id=40451 The Board for Advance Rulings is vested with civil court powers for exercising its functions, is deemed a civil court for limited procedural purposes, and its proceedings are treated as judicial proceedings for specified penal provisions; criminal procedure provisions are excluded. The Board may remove difficulties affecting the implementation of its orders on its own motion or on application by the applicant or specified tax officials, so long as such removal is consistent with the governing statute. en-us Wed, 19 Jan 2022 18:46:23 +0530 Wed, 19 Jan 2022 18:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40451 The Board for Advance Rulings is vested with civil court powers for exercising its functions, is deemed a civil court for limited procedural purposes, and its proceedings are treated as judicial proceedings for specified penal provisions; criminal procedure provisions are excluded. The Board may remove difficulties affecting the implementation of its orders on its own motion or on application by the applicant or specified tax officials, so long as such removal is consistent with the governing statute. Act-Rules Direct Taxes Wed, 19 Jan 2022 18:46:23 +0530 https://www.taxtmi.com/acts?id=40451