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of <h1>Income Tax Bill 2025 Clause 389 allows taxpayers to appeal advance ruling decisions within sixty days</h1> The Income Tax Bill 2025's Clause 389 establishes appellate remedies against Board for Advance Rulings decisions, allowing aggrieved applicants to appeal to High Court within sixty days, with thirty-day condonation period for sufficient cause. This provision largely mirrors existing Section 245W of the Income Tax Act 1961 but omits the Central Government's scheme-making powers for departmental appeals and parliamentary oversight requirements. The clause maintains essential taxpayer protections while simplifying the appellate framework by relying on established High Court procedures rather than creating separate schemes for advance ruling appeals.
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