CBDT has notified e-advance rulings Scheme, 2022
CBDT has notified e-advance rulings Scheme, 2022 vide Notification No. 07/2022. It comes into force from 18th January 2022. 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 Income Tax Act 1961 (the Act); or
(b) transferred to Board for Advance Rulings under sub-section (4) of section 245Q of the Act
E-advance rulings by Board for Advance Rulings
The Board for Advance Rulings shall pronounce e-advance rulings of applications allocated or transferred to it in accordance with the provisions of this Scheme. The Board for Advance Rulings shall have such other income-tax Authority, ministerial staff, executive or consultant to assist the members of the Board for Advance Rulings, as considered necessary by the Central Board of Direct Taxes.
Allocation of applications for advance ruling
The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of the Central Board of Direct Taxes, devise a process to randomly allocate or transfer the applications for advance ruling, referred to in paragraph 3, to the Board for Advance Rulings through an automated allocation system.
Procedure for giving advance ruling
The procedure for giving advance ruling on applications allotted or transferred to a Board for Advance Rulings, is as under:
Procedure for filing applications:
(i) an application, referred to in clause (a) of paragraph 3, shall be made, in Form Nos, 34C, 34D,34DA,34E,34EA mentioned in under Rule 44E of the Rules, by the applicant, to the Secretary or any other officer authorised in writing by the Secretary of Board for Advance Rulings, by electronic mail;
(ii) if the applicant is not hitherto assessed in India, he shall indicate in Annexure I as provided in the relevant Forms to the application:
(a) his head office in any country,(b)the place where his office and residence is located or is likely to be located in India, and
(c)the name and address of his representatives in India, if any, authorised to receive notices and papers and act on his behalf;
(iii) the Secretary may send the application back to the applicant if it is defective in any manner for removing the defects within such time as he may allow. Such application shall be deemed to have been made on the date when it is re-submitted after removing the defects.
Procedure on receipt of application
Order for advance ruling.-
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 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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