e-advance rulings Scheme, 2022

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9 MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) (INCOME-TAX) NOTIFICATION New Delhi, the 18th January, 2022 S.O. 248(E).—In exercise of the powers conferred by sub-sections (9) and (10) of section 245R and sub- sections (2) and (3) of section 245W of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__

1. Short title and commencement.―(1) This Scheme may be called the “e-advance rulings Scheme, 2022”. (2) It shall come into force on the date of its publication in the Official Gazette.
2. Definitions.― (1) In this Scheme, unless the context otherwise requires,― (i) “Act” means the Income-tax Act, 1961 (43 of 1961); (ii) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (iii) “advance ruling” shall have the same meaning as assigned to it in clause (a) of section 245N of the Act; (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 same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xii) “electronic mode” means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (xiii) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xiv) “email” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message; (xv) “Joint Secretary (Foreign Tax and Tax Research)” shall mean a person appointed by the Central Government as the Joint Secretary, Foreign Tax and Tax Research in the Department of Revenue, Ministry of Finance; (xvi) “Principal Commissioner or Commissioner”, in respect of an application, means- (i) the Principal Commissioner or Commissioner of Income-tax, specified in the application; or (ii) the Principal Commissioner or Commissioner of Income-tax designated by the Board in respect of the application;

10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (xvii) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (a) the e- mail address available in the electronic filing account of the addressee registered in the designated portal; or (b) the e-mail address available in the last income-tax return furnished by the addressee; or (c)the e-mail address available in the permanent account number database relating to the addressee; or (d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (e)in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xviii) “Rules” means the Income-tax Rules,1962; (xix) “Secretary” shall mean a Commissioner appointed by Central Board 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 e- advance 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. 5. Allocation of applications for advance ruling.- The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of the Central Board of Direct Taxes, devise a process to randomly allocate or transfer the applications for advance ruling, referred to in paragraph 3, to the Board for Advance Rulings through an automated allocation system. 6. Procedure for giving advance ruling.― The procedure for giving advance ruling on applications allotted or transferred to a Board for Advance Rulings, referred to in paragraph 5, shall be as per the following, namely:- A. Procedure for filing applications.- (i) an application, referred to in clause (a) of paragraph 3, shall be made, in Form Nos, 34C, 34D,34DA,34E,34EA mentioned in under Rule 44E of the Rules, by the applicant, to the Secretary or any other officer authorised in writing by the Secretary of Board for Advance Rulings, by electronic mail; (ii) if the applicant is not hitherto assessed in India, he shall indicate in Annexure I as provided in the relevant Forms to the application: (a) his head office in any country, (b) the place where his office and residence is located or is likely to be located in India, and (c) the name and address of his representatives in India, if any, authorised to receive notices and papers and act on his behalf; (iii) the Secretary may send the application back to the applicant if it is defective in any manner for removing the defects within such time as he may allow. Such application shall be deemed to have been made on the date when it is re-submitted after removing the defects;