Section 387 — Powers of the Board for Advance Rulings

Old Act equivalent: Section 245T of IT Act 1961 Sub-part: D.2—Advance rulings

Statutory Text

(1) The Board for Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section 246 of this Act. (2) The Board for Advance Rulings shall be deemed to be a civil court for the pur poses of section 215 but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) and every proceeding before the Board for Advance Rulings shall be deemed to be a judicial proceeding under sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023). Procedure of Board for Advance Rulings.

None.

None.

None.

Applies to: Board for Advance Rulings.
Conditions: Has all powers of a civil court under CPC as referred to in section 246; deemed civil court for s.215 BNS purposes; proceedings are judicial proceedings.
Time limits: None.
Monetary limits: None.
Exceptions: Not deemed civil court for purposes of Chapter XXVIII of BNSS, 2023.