The Central Board of Direct Taxes (CBDT) has declared the E-Advance Rulings Scheme, 2022.
The board for the advance ruling would circulate e-advance rulings of the applications provided or transferred to it beneath paragraph 5 as per the provisions of the policy. The board for the advance rulings would pose the additional income tax council, ministerial staff, executive, or consultant to support the members of the board for the advance rulings under the required to the central board of direct taxes.
The Principal Director General of Income-tax (Systems) or the Director-General of Income Tax (Systems) according to the case with the approval of the central board of direct taxes make a procedure to randomly allocate or transfer the applications for the advance ruling referred to in paragraph 3 towards the board for the advance rulings via an automated allocation system.
Where an application for advance rulings has been allowed by 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 proceedings, within such time or extended time, as may be allowed by the Board for Advance Rulings.
The applicant or the authority to whom the reference has been made may, after the application has been allowed, suo motu submit any further material, information or evidence, as may be relevant to such proceedings, to the Board for Advance Rulings.
The applicant or the authority to whom the reference has been made shall respond to the notice, as referred to in clause (i), within the specified time or such time as may be extended by the Board for Advance Rulings, on the basis of a request made in this behalf. The Board for Advance Rulings shall, after considering the response, as referred to in clause (iii), and after providing an opportunity of being heard (through video conferencing or video telephony) under sub-section (5) of section 245R of the Act on the request of the applicant pronounce the advance ruling on the question specified in the application and send a copy thereof to the applicant and the authority to whom the reference has been made.
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The board for the advance rulings might allow or need the applicant to submit other facts as needed to allow it to pronounce its advance rulings. However, for proceedings prior to the board for the advance rulings, “a fact is alleged which cannot be borne out by, or is contrary to, the record, it shall be stated clearly and concisely and supported by a duly sworn affidavit.”
Then applicant would not request or will not be heard if there is no interference of the board for the advance rulings for the application, however, in finding out the application the board for the advance rulings would at its discretion acknowledge all aspects of the questions decided to pronounce the substance of the questions mentioned towards the consideration.
