§ 388
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Procedure of Board for Advance Rulings
Income-tax Act, 2025
The Board for Advance Rulings may establish its own rules and procedures for handling matters that arise from exercising its powers under the Income‑Tax Act, as long as those rules comply with the broader provisions of the chapter. This includes how it conducts hearings, issues rulings, and manages any appeals.
📜 Official text of the section +
388. The Board for Advance Rulings shall, subject to the provisions of this Chapter,
have power to regulate its own procedure in all matters arising out of the
exercise of its powers under this Act.
Appeal.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal