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Para 18 - Communication on behalf of the Board for Advance Rulings - E- Advance Rulings Scheme, 2022Extract 18. Communication on behalf of the Board for Advance Rulings .― (1) The opportunity for hearing through video conferencing or video telephony shall be facilitated by any income-tax authority as authorised by the Board for Advance Rulings, who will provide the link and password to the applicant and concerned parties in advance. (2) All communication of the Board for Advance Rulings inward and outward shall be carried out by any income-tax authority as authorised by the Board for Advance Rulings .
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