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TMI Bloge-advance rulings Scheme, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iv) applicant means the assessee who had filed an application under section 245Q of the Act; (v) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) automated allocation system means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to eliminate discretion and optimise the use of resources; (vii) Board For Advanced Rulings means the Board for Advance Rulings constituted under section 245-OB of the Act; (viii) computer resource shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) computer system shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) designated portal means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be; (xi) digital signature shall have the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Direct Taxes as Secretary of Board for Advance Rulings; (xx) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined, but defined in the Act, shall have the meaning respectively assigned to them in the Act. 3. Scope of the Scheme .― 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 Act; or (b) transferred to Board for Advance Rulings under sub-section (4) of section 245Q of the Act. 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 Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the case may be, of an application, other than the application referred to in sub-clause (ii), the Board for Advance Rulings shall,- (a) where the applicant is assessed to tax in India, forward a copy of the application to the Principal Commissioner or Commissioner, as the case may be; or (b) where the applicant is hitherto not assessed to tax in India, forward a copy of the application to Joint Secretary (Foreign Tax and Tax Research), along with a requisition to furnish the relevant records within such time as allowed by the Board for Advance Rulings; (iv) upon receipt of the requisition, as referred to in item (b) of sub-clause (iii), the Joint Secretary (Foreign Tax and Tax Research) shall assign such application to the Principal Chief Commissioner of Income-tax (International Taxation) or Chief Commissioner of Income-tax (International Taxation), as the case may be, connected to the details mentioned in items (b) or (c) of sub -clause (ii) of clause A, requesting him to furnish the relevant records, within such time as may be specified by Board for Advance Rulings; (v) upon receipt of request, as referred to in item (a) of sub-clause (iii), or in sub-clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Principal Commissioner or Commissioner, as the case may be. C. Order for advance ruling.- (i) 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; (ii) the applicant or the authority to whom the reference has been made may, after the application has been allowed, suomotu submit any further material, information or evidence, as may be relevant to such proceedings, to the Board for Advance Rulings; (iii) 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; (iv) the Board for Advance Rulings shall, after considering the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860). (3) If any difficulty arises in giving effect to any order of the Board for Advance Rulings, it may, on its own motion or on an application made by the applicant or the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, remove the difficulty in so far as it is not inconsistent with the provisions of the Act. 11. Powers and functions of the Secretary. (1) The Secretary shall have the custody of the records or e-records of the Board for Advance Rulings and shall exercise such other functions as are assigned to him under this Scheme or by the Board for Advance Rulings by separate order. (2) The official seal of the Board for Advance Rulings shall be kept in custody of the Secretary. (3) The Secretary shall also have the following powers and duties, namely:- (i) to receive all applications filed before the Board for Advance Rulings ; (ii) to scrutinise the applications to find out whether they are in conformity with the Act, the rules and the procedure; (iii) to point out defects in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. No personal appearance before the Board for Advance Rulings .― (1) The applicant shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the Board for Advance Rulings or before the Secretary, ministerial staff, executive or consultant posted with the Board for Advance Rulings . (2) The Principal Director General of Income Tax (Systems) or Director General of Income Tax (Systems), as the case may be, shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the applicant, or his authorised representative, is not denied the benefit of this Scheme merely on the ground that such applicant or his authorised representative, or any other person does not have access to video conferencing at his end. 15 . Rectification of mistakes. (1) The Board for Advance Rulings may, with a view to rectifying any mistake apparent from the record, amend any order passed by it before the ruling pronounced by the Board for Advance Rulings has been giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, electronically, to the extent technologically feasible; (c) every notice or order or any other electronic communication under this Scheme from the Board for Advance Rulings shall be delivered to the addressee, being the applicant by sending an e-mail to the registered email address of the applicant or his authorised representative; (d) the applicant or the authorised representative shall file his response to any notice or order or any other electronic communication, under this Scheme, to the Board for Advance Rulings through his registered email address; (e) the Principal Commissioner of Income-tax or the Commissioner of Income-tax, as the case may be, shall file his response to any notice or order or any other electronic communication, under this Scheme, to the Board for Advance Rulings through official electronic mail facility. 20. Language of the Board for Advance Rulings. (1) The language of the Board for Advance Rulings shall be in Hindi or English, at the option of the applicant. (2) Where any document is in a language other than English or Hindi, an English translation th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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