Para 23 - Power to specify format, mode, procedure and processes - E- Advance Rulings Scheme, 2022

23. Power to specify format, mode, procedure and processes. The Principal Chief Commissioner of Income-tax (International Taxation) shall, wherever required, in consultation with Principal Director General of Income Tax (Systems) or Director General of Income Tax (Systems), as the case may be, with the approval of Board, lay down the standards, procedures and processes for effective functioning of the conduct of e-advance rulings proceedings under this Scheme, including format, mode, procedure and processes in respect of the following, namely:- (i) service of the notice, order or any other communication; (ii) receipt of any information or documents from the person in response to the notice, order or any other communication; (iii) issue of acknowledgment of the response furnished by the person; (iv) provision of e-advance rulings facility including login account facility, tracking status of eadvance rulings proceedings, display of relevant details, and facility of download; (v) accessing, verification and authentication of information and response including documents submitted during the e-advance rulings proceedings; (vi) receipt, storage and retrieval of information or documents in a centralised manner; and (vii) general administration and grievance redressal mechanism in the respective Boards for advance ruling. [F.No.370142/62/2021-TPL(Part-I)] SHEFALI SINGH, Under Secy., Tax Policy Legislation