Para 4 - E-advance rulings by Board for Advance Rulings - E- Advance Rulings Scheme, 2022

4. E-advance rulings by Board for Advance Rulings. (1) The Board for Advance Rulings shall pronounce eadvance rulings of applications allocated or transferred to it under paragraph 5, in accordance with the provisions of this Scheme; (2) 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.