The Central government has announced a Scheme that eliminates the necessity for physical presence of the applicant or its authorised representative in front of the Board for Advance Ruling (BAR). This has been announced vide Notification No.S. O 248 (E) dated 18th January 2022. This is an additional step towards the Government's initiative of going 'faceless' for tax proceedings.
The main highlights of the Scheme are:
Whom does it apply to?
It applies to the applications of advance rulings, filed before the BAR and also the applications transferred from the erstwhile AAR to BAR.
How are the applications allotted?
The applications are assigned to the BAR through an automated system using an algorithm for random allocation of cases. Such system is to be formulated by the Principal Director General of Income Tax (Systems) or the Director General of Income Tax (Systems) with the approval of the CBDT.
How will it be communicated?
How will it be conducted?
There are no substantial changes in the procedure for seeking advance rulings with regard to forms, submission, powers and functions.