https://www.taxtmi.com/acts?id=51932 The Board for Advance Rulings is empowered to exercise the same powers of a civil court under the Code of Civil Procedure for its functions, is deemed to be a civil court for specified procedural purposes with certain limits, and every proceeding before the Board is characterised as a judicial proceeding for relevant evidentiary and contempt provisions. en-us Thu, 14 Aug 2025 18:13:24 +0530 Sat, 06 Sep 2025 11:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51932 The Board for Advance Rulings is empowered to exercise the same powers of a civil court under the Code of Civil Procedure for its functions, is deemed to be a civil court for specified procedural purposes with certain limits, and every proceeding before the Board is characterised as a judicial proceeding for relevant evidentiary and contempt provisions. Act-Rules Income Tax Thu, 14 Aug 2025 18:13:24 +0530 https://www.taxtmi.com/acts?id=51932