TaxTMI 
TaxTMI 
e-advance rulings Scheme, 2022
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....n clause (a) of section 245N of the Act; (iv) "applicant" means the assessee who had filed an application under section 245Q of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to eliminate discretion and optimise the use of resources; (vii) "Board For Advanced Rulings" means the Board for Advance Rulings constituted under section 245-OB of the Act; (viii) "computer resource" shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) "designated portal" means the web portal designated as such by the Principal Director General of Income-tax (Systems) or th....
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....s; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xviii) "Rules" means the Income-tax Rules,1962; (xix) "Secretary" shall mean a Commissioner appointed by Central Board of Direct Taxes as Secretary of Board for Advance Rulings; (xx) "video conferencing or video telephony" means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined, but defined in the Act, shall have the meaning respectively assigned to them in the Act. 3. Scope of the Scheme.― This Scheme shall be applicable to applications of advance rulings,- (a) made to the Board for Advance Rulings under sub-section (1) of section 245Q of the Act; or (b) transferred to Board for Advance Rulings under sub-section (4) of section 245Q of the Act. 4. E-advance rulings by Board for Advance Rulings.- (1) The Board for Advance Rulings shall pronounce eadvance rulings of applications allocated....
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....he case may be; (ii) where an application, referred to in clause (b) of paragraph 3, has been allowed by means of an order of the Authority for Advance Rulings under sub-section (2) of section 245R of the Act, on or prior to the date on which such case is transferred to the Board for Advance Rulings, such application shall be deemed to have been allowed by the Board for Advance Rulings; (iii) upon allocation or transfer, as the case may be, of an application, other than the application referred to in sub-clause (ii), the Board for Advance Rulings shall,- (a) where the applicant is assessed to tax in India, forward a copy of the application to the Principal Commissioner or Commissioner, as the case may be; or (b) where the applicant is hitherto not assessed to tax in India, forward a copy of the application to Joint Secretary (Foreign Tax and Tax Research), along with a requisition to furnish the relevant records within such time as allowed by the Board for Advance Rulings; (iv) upon receipt of the requisition, as referred to in item (b) of sub-clause (iii), the Joint Secretary (Foreign&nbs....
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.... pass the order under the provisions of sub-section (2) of section 245R of the Act, without waiting for the said explanation; (xi) where the applicant furnishes the explanation, referred to in item (b) of sub-clause (viii), the Board for Advance Rulings may, by an order under sub-section (2) of section 245R of the Act, allow or reject the application, providing reasons for rejection in case the application is rejected; (xii) The Board for Advance Rulings shall send a copy of the order referred to in sub -clause (vii) or item (a) of sub-clause (viii) or sub-clause (x) or sub-clause (xi), as the case may be, to the applicant and the Principal Commissioner or Commissioner, as the case may be. C. Order for advance ruling.- (i) where an application for advance rulings has been allowed by an order, as referred to in sub-clause (vii) or item (a) of sub-clause (viii) or sub-clause (x) or sub-clause (xi) of clause B, the Board for Advance Rulings may send a notice to the applicant and the authority to whom the reference has been made, to submit such further material, information or evidence, as may be relevant to the....
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....ents accompanying such annexure), referred to in paragraph 3, are sought to be relied upon, they shall be submitted to the Board for Advance Rulings in writing and shall be verified in the same manner as provided for in such application. 10. Powers of the Board for Advance Rulings.-- (1) The Board for Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section 131 of the Act. (2) The Board for Advance Rulings shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974) and every proceeding before the Board for Advance Rulings shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860). (3) If any difficulty arises in giving effect to any order of the Board for Advance Rulings, it may, on its own motion or on an application made by the applicant or the Principal Commissioner of Income-tax or the Commissioner of&nb....
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....ring for the applicant at the hearing shall file, before the commencement of the hearing, a document authorising him to appear for the applicant and if he is a relative of the applicant, the document shall state the nature of his relationship with the applicant, or if he is a person regularly employed by the applicant the capacity in which he is at the time employed. 13. Authentication of electronic record.― For the purposes of this Scheme, an electronic record shall be authenticated by the-- (a) Board for Advance Rulings , the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, by affixing its digital signature; (b) applicant or his authorised representative, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case, by communicating through his registered email address. 14. No personal appearance before the Board for Advance Rulings .― (1) The applicant shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme....
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.... hearing through video conferencing or video telephony shall be facilitated by any income-tax authority as authorised by the Board for Advance Rulings, who will provide the link and password to the applicant and concerned parties in advance. (2) All communication of the Board for Advance Rulings inward and outward shall be carried out by any income-tax authority as authorised by the Board for Advance Rulings . 19. Communication exclusively by electronic mode.― (1) For the purposes of this Scheme,- (a) all communications between the Board for Advance Rulings and the applicant, or his authorised representative, shall be exchanged by electronic mode; (b) all communications between the Board for Advance Rulings and the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, shall be exchanged by electronic mode: Provided that any application received in a mode other than electronic mode by the Board for Advance Rulings may be forwarded to the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, electronically, to the extent technologically....