Para 1 - Short title and commencement - E- Advance Rulings Scheme, 2022

MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) (INCOME-TAX) NOTIFICATION NO. 07/2022 New Delhi, the 18th January, 2022 S.O. 248(E). - In exercise of the powers conferred by sub-sections (9) and (10) of section 245R and sub-sections (2) and (3) of section 245W of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby makes the following Scheme, namely:__ 1. Short title and commencement.― (1) This Scheme may be called the e-advance rulings Scheme, 2022 . (2) It shall come into force on the date of its publication in the Official Gazette.